# 銀行法 / Banking Act — 第五十二条の二十八 (Article 52-28) - 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: 第五十二条の二十八 (Article 52-28)（銀行持株会社に係る貸借対照表等の公告等） — address `art-52-28` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/banking-act/art-52-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/356AC0000000059/art-52-28 - 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. --- ### 第五十二条の二十八（銀行持株会社に係る貸借対照表等の公告等） — (Public Notice of the Balance Sheets of Bank Holding Companies) caption: Ministry of Justice translation — Japanese Law Translation Database System art-52-28 · https://japanlaw.org/ja/banking-act/art-52-28 · https://japanlaw.org/l/356AC0000000059/art-52-28 **第一項** 銀行持株会社は、事業年度ごとに、内閣府令で定めるところにより、当該銀行持株会社及びその子会社等につき連結して記載した当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間連結貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書（以下この条において「連結貸借対照表等」という。）を作成しなければならない。 art-52-28/par-1 · https://japanlaw.org/ja/banking-act/art-52-28/par-1 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-1 Each business year, a bank holding company must prepare a balance sheet and a profit and loss statement for the interim period of the business year which entries are made for the bank holding company and its subsidiary companies, etc. on a consolidated basis (hereinafter referred to as an "interim consolidated balance sheet, etc." in this Article), and prepare a balance sheet and a profit and loss statement for the entire business year (hereinafter referred to as a "consolidated balance sheet, etc." in this Article), pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 中間連結貸借対照表等及び連結貸借対照表等は、電磁的記録をもつて作成することができる。 art-52-28/par-2 · https://japanlaw.org/ja/banking-act/art-52-28/par-2 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-2 Interim consolidated balance sheet, etc. and consolidated balance sheet, etc. may be prepared as electronic or magnetic records. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 銀行持株会社は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間連結貸借対照表等を、その事業年度経過後三月以内に連結貸借対照表等を公告しなければならない。ただし、やむを得ない理由により当該三月以内にこれらの書類の公告をすることができない場合には、内閣総理大臣の承認を受けて、当該公告を延期することができる。 art-52-28/par-3 · https://japanlaw.org/ja/banking-act/art-52-28/par-3 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-3 A bank holding company must issue public notice of its interim consolidated balance sheet, etc. within three months after the end of the interim period of the business year, and of its consolidated balance sheet, etc. within three months after the end of the business year, pursuant to the provisions of Cabinet Office Order; provided, however, that if it is not possible for a bank holding company to issue public notice of these documents within the three-month period due to compelling reasons, the bank holding company may postpone the issue of public notice, with the approval of the Prime Minister. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項の規定にかかわらず、その公告方法が第五十七条第一号に掲げる方法である銀行持株会社は、内閣府令で定めるところにより、中間連結貸借対照表等及び連結貸借対照表等の要旨を公告することで足りる。この場合においては、同項ただし書の規定を準用する。 art-52-28/par-4 · https://japanlaw.org/ja/banking-act/art-52-28/par-4 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-4 Notwithstanding the provisions of the preceding paragraph, it is sufficient for a bank holding company that uses the means of public notice set forth in Article 57, item (i) to issue public notice that gives an overview of the interim consolidated balance sheet, etc. and consolidated balance sheet, etc., pursuant to the provisions of Cabinet Office Order. In such a case, the provisions of the proviso to the preceding paragraph apply mutatis mutandis. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前項に規定する銀行持株会社は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間連結貸借対照表等を、その事業年度経過後三月以内に連結貸借対照表等の内容である情報を、五年間継続して電磁的方法により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、第三項の規定による公告をしたものとみなす。 art-52-28/par-5 · https://japanlaw.org/ja/banking-act/art-52-28/par-5 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-5 Pursuant to the provisions of Cabinet Office Order, a bank holding company prescribed in the preceding paragraph may take a measure that uses electronic or magnetic means to make the interim consolidated balance sheet, etc. available to many and unspecified persons within three months after the end of the interim period of the business year, and to make the information contained in the consolidated balance sheet, etc. available to many and unspecified persons within three months after the end of the business year, for a continuous period of five years. In such a case, the bank is deemed to have issued the public notice under the provisions of paragraph (3). Ministry of Justice translation — Japanese Law Translation Database System **第六項** 金融商品取引法第二十四条第一項（有価証券報告書の提出）の規定により有価証券報告書を内閣総理大臣に提出しなければならない銀行持株会社については、前各項の規定は、適用しない。 art-52-28/par-6 · https://japanlaw.org/ja/banking-act/art-52-28/par-6 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-6 The provisions of the preceding paragraphs do not apply to a bank holding company that is required to submit an annual securities report to the Prime Minister pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Securities Reports) of the Financial Instruments and Exchange Act. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-52-28/par-1: この条 → 銀行法 第五十二条の二十八 (Article 52-28), art-52-28 — https://japanlaw.org/ja/banking-act/art-52-28 · https://japanlaw.org/l/356AC0000000059/art-52-28 - art-52-28/par-4: 前項 → 銀行法 第五十二条の二十八第三項 (Article 52-28, paragraph (3)), art-52-28/par-3 — https://japanlaw.org/ja/banking-act/art-52-28/par-3 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-3 - art-52-28/par-4: 第五十七条第一号 → 銀行法 第五十七条第一項第一号 (Article 57, paragraph (1), item (i)), art-57/par-1/item-1 — https://japanlaw.org/ja/banking-act/art-57/par-1/item-1 · https://japanlaw.org/l/356AC0000000059/art-57/par-1/item-1 - art-52-28/par-5: 前項 → 銀行法 第五十二条の二十八第四項 (Article 52-28, paragraph (4)), art-52-28/par-4 — https://japanlaw.org/ja/banking-act/art-52-28/par-4 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-4 - art-52-28/par-5: 第三項 → 銀行法 第五十二条の二十八第三項 (Article 52-28, paragraph (3)), art-52-28/par-3 — https://japanlaw.org/ja/banking-act/art-52-28/par-3 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-3 - art-52-28/par-6: 金融商品取引法第二十四条第一項 → e-Gov law 323AC0000000025, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection - art-52-28/par-6: 前各項 → 銀行法 第五十二条の二十八第一項 (Article 52-28, paragraph (1)), art-52-28/par-1 — https://japanlaw.org/ja/banking-act/art-52-28/par-1 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-1 - art-52-28/par-6: 前各項 → 銀行法 第五十二条の二十八第二項 (Article 52-28, paragraph (2)), art-52-28/par-2 — https://japanlaw.org/ja/banking-act/art-52-28/par-2 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-2 - art-52-28/par-6: 前各項 → 銀行法 第五十二条の二十八第三項 (Article 52-28, paragraph (3)), art-52-28/par-3 — https://japanlaw.org/ja/banking-act/art-52-28/par-3 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-3 - art-52-28/par-6: 前各項 → 銀行法 第五十二条の二十八第四項 (Article 52-28, paragraph (4)), art-52-28/par-4 — https://japanlaw.org/ja/banking-act/art-52-28/par-4 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-4 - art-52-28/par-6: 前各項 → 銀行法 第五十二条の二十八第五項 (Article 52-28, paragraph (5)), art-52-28/par-5 — https://japanlaw.org/ja/banking-act/art-52-28/par-5 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-5 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 銀行法 第五十二条の二十八第一項（銀行持株会社に係る貸借対照表等の公告等） — https://japanlaw.org/ja/banking-act/art-52-28/par-1 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-1 - 銀行法 第五十二条の二十八第四項（銀行持株会社に係る貸借対照表等の公告等） — https://japanlaw.org/ja/banking-act/art-52-28/par-4 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-4 - 銀行法 第五十二条の二十八第五項（銀行持株会社に係る貸借対照表等の公告等） — https://japanlaw.org/ja/banking-act/art-52-28/par-5 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-5 - 銀行法 第五十二条の二十八第六項（銀行持株会社に係る貸借対照表等の公告等） — https://japanlaw.org/ja/banking-act/art-52-28/par-6 · https://japanlaw.org/l/356AC0000000059/art-52-28/par-6 - 銀行法 第五十二条の二十九第一項（銀行持株会社に係る業務及び財産の状況に関する説明書類の縦覧等） — https://japanlaw.org/ja/banking-act/art-52-29/par-1 · https://japanlaw.org/l/356AC0000000059/art-52-29/par-1 - 銀行法 第五十二条の五十一第一項（所属銀行の説明書類等の縦覧） — https://japanlaw.org/ja/banking-act/art-52-51/par-1 · https://japanlaw.org/l/356AC0000000059/art-52-51/par-1 - 銀行法 第五十七条の二第一項第四号（電子公告による公告をする期間等） — https://japanlaw.org/ja/banking-act/art-57-2/par-1/item-4 · https://japanlaw.org/l/356AC0000000059/art-57-2/par-1/item-4 - 銀行法 第五十七条の三第一項（電子公告調査の規定の適用） — https://japanlaw.org/ja/banking-act/art-57-3/par-1 · https://japanlaw.org/l/356AC0000000059/art-57-3/par-1 - 銀行法 第五十七条の四第一項第二号（登記） — https://japanlaw.org/ja/banking-act/art-57-4/par-1/item-2 · https://japanlaw.org/l/356AC0000000059/art-57-4/par-1/item-2 - 銀行法 第六十三条第一項第一号の二 — https://japanlaw.org/ja/banking-act/art-63/par-1/item-1-2 · https://japanlaw.org/l/356AC0000000059/art-63/par-1/item-1-2 - 銀行法 附則第八条第一項 — https://japanlaw.org/ja/banking-act/suppl-4171-106/art-8/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-4171-106/art-8/par-1 - 銀行法 附則第十二条第二項（銀行法の一部改正に伴う経過措置） — https://japanlaw.org/ja/banking-act/suppl-4231-49/art-12/par-2 · https://japanlaw.org/l/356AC0000000059/suppl-4231-49/art-12/par-2 --- ## 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