# 金融商品取引法 / Financial Instruments and Exchange Act — 第三節 (Chapter 3, Section 3) - 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: 第三節 (Chapter 3, Section 3) — address `ch-3/sec-3` - Text: the text as amended with effect from 2026-11-30, standing until 2027-03-30 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20261130_505AC0000000079) - URL (this text's page, at this provision): https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/financial-instruments-and-exchange-act/ch-3/sec-3 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第三節　経理 — Section 3 Accounting heading: Ministry of Justice translation — Japanese Law Translation Database System ch-3/sec-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3 ## 第一款　第一種金融商品取引業を行う金融商品取引業者 — Subsection 1 Financial Instruments Business Operators Engaged in Type-I Financial Instruments Business heading: Ministry of Justice translation — Japanese Law Translation Database System ch-3/sec-3/subsec-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#ch-3/sec-3/subsec-1 ### 第四十六条（事業年度） — (Business Year) caption: Ministry of Justice translation — Japanese Law Translation Database System art-46 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46 **第一項** 金融商品取引業者（第一種金融商品取引業を行う者に限る。以下この款において同じ。）の事業年度は、各月の初日のうち当該金融商品取引業者の選択する日から、当該日から起算して一年を経過する日までとする。ただし、事業年度の末日を変更する場合における変更後の最初の事業年度については、この限りでない。 art-46/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46/par-1 The business year of a financial instruments business operator (limited to one that is engaged in type-I financial instruments business; hereinafter the same applies in this Subsection) is from the first day of a month selected by the financial instruments business operator, to the day on which one year has elapsed since that day; provided, however, that this does not apply to the first business year after changing the last day of the business year. machine translation, not official ### 第四十六条の二（業務に関する帳簿書類） — (Books and Documents Concerning Business) caption: Ministry of Justice translation — Japanese Law Translation Database System art-46-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-2 **第一項** 金融商品取引業者は、内閣府令で定めるところにより、その業務に関する帳簿書類を作成し、これを保存しなければならない。 art-46-2/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-2/par-1 A financial instruments business operator must prepare and preserve books and documents concerning its business pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System ### 第四十六条の三（事業報告書の提出等） — (Submission of Business Reports) caption: Ministry of Justice translation — Japanese Law Translation Database System art-46-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-3 **第一項** 金融商品取引業者は、事業年度ごとに、内閣府令で定めるところにより、事業報告書を作成し、毎事業年度経過後三月以内に、これを内閣総理大臣に提出しなければならない。 art-46-3/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-3/par-1 Each business year, pursuant to the provisions of Cabinet Office Order, a financial instruments business operator must prepare a business report and submit it to the Prime Minister within three months after the end of the business year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 金融商品取引業者は、前項の規定により事業報告書を提出するほか、内閣府令で定めるところにより、その業務又は財産の状況を内閣総理大臣に報告しなければならない。 art-46-3/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-3/par-2 Beyond submitting a business report pursuant to the provisions of the preceding paragraph, a financial instruments business operator must report the state of its business and assets to the Prime Minister pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、金融商品取引業者に対し、政令で定めるところにより、第一項の事業報告書の全部又は一部の公告を命ずることができる。 art-46-3/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-3/par-3 If the Prime Minister finds it to be necessary and appropriate in the public interest or for the protection of investors, the Prime Minister, pursuant to the provisions of Cabinet Order, may order a financial instruments business operator to issue public notice of all or part of the business report referred to in paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System ### 第四十六条の四（説明書類の縦覧） — (Public Inspection of Explanatory Documents) caption: Ministry of Justice translation — Japanese Law Translation Database System art-46-4 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-4 **第一項** 金融商品取引業者は、事業年度ごとに、業務及び財産の状況に関する事項として内閣府令で定めるものを記載した説明書類を作成し、毎事業年度経過後政令で定める期間を経過した日から一年間、これを全ての営業所若しくは事務所に備え置いて公衆の縦覧に供し、又は内閣府令で定めるところにより、インターネットの利用その他の方法により公表しなければならない。 art-46-4/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-4/par-1 Each business year, a financial instruments business operator must prepare explanatory documents stating the particulars specified by Cabinet Office Order as pertinent to the state of its business and assets, and must keep those explanatory documents at all of its business offices and offices and make them available for public inspection, or disclose them using the internet or through other means pursuant to the provisions of Cabinet Office Order, during the one-year period beginning from the day on which the period specified by Cabinet Order elapses following the end of each business year. machine translation, not official ### 第四十六条の五（金融商品取引責任準備金） — (Financial Instruments Transaction Liability Reserves) caption: Ministry of Justice translation — Japanese Law Translation Database System art-46-5 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-5 **第一項** 金融商品取引業者は、有価証券の売買その他の取引又はデリバティブ取引等の取引量に応じ、内閣府令で定めるところにより、金融商品取引責任準備金を積み立てなければならない。 art-46-5/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-5/par-1 A financial instruments business operator must lay aside financial instruments transaction liability reserves, pursuant to the provisions of Cabinet Office Order, in proportion to the transaction volume of the purchases and sales and other transactions of securities and derivatives transactions, etc. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の金融商品取引責任準備金は、有価証券の売買その他の取引又はデリバティブ取引等に関して生じた事故による損失の補てんに充てる場合その他内閣府令で定める場合のほか、使用してはならない。 art-46-5/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-5/par-2 The financial instruments transaction liability reserves referred to in the preceding paragraph must not be used other than when allocated to cover a loss that arises due to problematic conduct in connection with a purchase and sale or other transaction of securities or a derivatives transaction, etc., or in cases otherwise specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System ### 第四十六条の六（自己資本規制比率） — (Capital Adequacy Ratio) caption: Ministry of Justice translation — Japanese Law Translation Database System art-46-6 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-6 **第一項** 金融商品取引業者は、資本金、準備金その他の内閣府令で定めるものの額の合計額から固定資産その他の内閣府令で定めるものの額の合計額を控除した額の、保有する有価証券の価格の変動その他の理由により発生し得る危険に対応する額として内閣府令で定めるものの合計額に対する比率（以下「自己資本規制比率」という。）を算出し、毎月末及び内閣府令で定める場合に、内閣総理大臣に届け出なければならない。 art-46-6/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-6/par-1 A financial instruments business operator must calculate the ratio of the sum of the amounts of its stated capital, reserve funds, and any other things specified by Cabinet Office Order less the sum total of the amounts of its fixed assets and any other things specified by Cabinet Office Order, to the sum of the amounts specified by Cabinet Office Order as the amount for covering possible risks which may arise due to fluctuations in the prices of the securities held or due to other reasons (hereinafter referred to as the "capital adequacy ratio"), and notify the Prime Minister of this ratio at the end of each month and in the cases specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 金融商品取引業者は、自己資本規制比率が百二十パーセントを下回ることのないようにしなければならない。 art-46-6/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-6/par-2 A financial instruments business operator must not allow its capital adequacy ratio to fall below 120 percent. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 金融商品取引業者は、四半期（事業年度の期間を三月ごとに区分した各期間（事業年度の末日を変更する場合における変更後の最初の事業年度にあつては、内閣府令で定める各期間）をいう。第五十七条の二第五項並びに第五十七条の五第二項及び第三項において同じ。）の末日における自己資本規制比率を記載した書面を作成し、当該末日から一月を経過した日から三月間、全ての営業所又は事務所に備え置き、公衆の縦覧に供しなければならない。 art-46-6/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-6/par-3 A financial instruments business operator must prepare documents stating its capital adequacy ratio as of the last day of a quarter (meaning each three-month period of the business year (for the first business year after changing the last day of the business year, each period specified by Cabinet Office Order); the same applies in Article 57-2, paragraph (5) and Article 57-5, paragraphs (2) and (3)), keep them at all of its business offices and offices, and make them available for public inspection for the three-month period starting from the day on which one month has elapsed since the last day of the relevant month. Ministry of Justice translation — Japanese Law Translation Database System ## 第二款　第一種金融商品取引業を行わない金融商品取引業者 — Subsection 2 Financial Instruments Business Operators Not Engaged in Type-I Financial Instruments Business heading: Ministry of Justice translation — Japanese Law Translation Database System ch-3/sec-3/subsec-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#ch-3/sec-3/subsec-2 ### 第四十七条（業務に関する帳簿書類） — (Books and Documents Concerning Business) caption: Ministry of Justice translation — Japanese Law Translation Database System art-47 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-47 **第一項** 金融商品取引業者（第一種金融商品取引業を行う者を除く。以下この款において同じ。）は、内閣府令で定めるところにより、その業務に関する帳簿書類を作成し、これを保存しなければならない。 art-47/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-47/par-1 A financial instruments business operator (other than one that is engaged in type-I financial instruments business; hereinafter the same applies in this Subsection) must prepare and preserve books and documents concerning its business pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System ### 第四十七条の二（事業報告書の提出） — (Submission of Business Reports) caption: Ministry of Justice translation — Japanese Law Translation Database System art-47-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-47-2 **第一項** 金融商品取引業者は、事業年度ごとに、内閣府令で定めるところにより、事業報告書を作成し、毎事業年度経過後三月以内に、これを内閣総理大臣に提出しなければならない。 art-47-2/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-47-2/par-1 Each business year, pursuant to the provisions of Cabinet Office Order, a financial instruments business operator must prepare a business report and submit it to the Prime Minister within three months after the end of the business year. Ministry of Justice translation — Japanese Law Translation Database System ### 第四十七条の三（説明書類の縦覧） — (Public Inspection of Explanatory Documents) caption: Ministry of Justice translation — Japanese Law Translation Database System art-47-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-47-3 **第一項** 金融商品取引業者は、内閣府令で定めるところにより、事業年度ごとに、前条の事業報告書に記載されている事項のうち投資者保護のため必要と認められるものとして内閣府令で定めるものを記載した説明書類を作成し、毎事業年度経過後政令で定める期間を経過した日から一年間、これを全ての営業所若しくは事務所に備え置いて公衆の縦覧に供し、又は内閣府令で定めるところにより、インターネットの利用その他の方法により公表しなければならない。 art-47-3/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-47-3/par-1 Each business year, pursuant to the provisions of Cabinet Office Order, a financial instruments business operator must prepare explanatory documents stating those of the particulars stated in the business report referred to in the preceding Article which are specified by Cabinet Office Order as particulars that are found to be necessary in terms of investor protection, and must keep them at all of its business offices and offices and make them available for public inspection, or disclose them using the internet or through other means pursuant to the provisions of Cabinet Office Order, during the one-year period beginning from the day on which the period specified by Cabinet Order elapses following the end of each business year. machine translation, not official ## 第三款　登録金融機関 — Subsection 3 Registered Financial Institutions heading: Ministry of Justice translation — Japanese Law Translation Database System ch-3/sec-3/subsec-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#ch-3/sec-3/subsec-3 ### 第四十八条（業務に関する帳簿書類） — (Business Books and Documents) caption: Ministry of Justice translation — Japanese Law Translation Database System art-48 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48 **第一項** 登録金融機関は、内閣府令で定めるところにより、その業務に関する帳簿書類を作成し、これを保存しなければならない。 art-48/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48/par-1 A registered financial institution must prepare and archive its business books and documents pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System ### 第四十八条の二（事業報告書の提出等） — (Submission of Business Reports) caption: Ministry of Justice translation — Japanese Law Translation Database System art-48-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-2 **第一項** 登録金融機関は、事業年度ごとに、内閣府令で定めるところにより、事業報告書を作成し、毎事業年度経過後三月以内に、これを内閣総理大臣に提出しなければならない。 art-48-2/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-2/par-1 Each business year, pursuant to the provisions of Cabinet Office Order, a registered financial institution must prepare a business report and submit it to the Prime Minister within three months after the end of the business year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 登録金融機関は、前項の規定により事業報告書を提出するほか、内閣府令で定めるところにより、その業務又は財産の状況を内閣総理大臣に報告しなければならない。 art-48-2/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-2/par-2 Beyond submitting a business report pursuant to the provisions of the preceding paragraph, a registered financial institution must report the state of its business and assets to the Prime Minister pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、登録金融機関に対し、政令で定めるところにより、第一項の事業報告書の全部又は一部の公告を命ずることができる。 art-48-2/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-2/par-3 If the Prime Minister finds it to be necessary and appropriate in the public interest or for the protection of investors, the Prime Minister, pursuant to the provisions of Cabinet Order, may order a registered financial institution to give public notice of all or part of the business report under paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System ### 第四十八条の三（金融商品取引責任準備金） — (Financial Instruments Transaction Liability Reserves) caption: Ministry of Justice translation — Japanese Law Translation Database System art-48-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-3 **第一項** 登録金融機関は、有価証券の売買その他の取引又はデリバティブ取引等の取引量に応じ、内閣府令で定めるところにより、金融商品取引責任準備金を積み立てなければならない。 art-48-3/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-3/par-1 A registered financial institution must lay aside financial instruments transaction liability reserves, pursuant to the provisions of Cabinet Office Order, in proportion to the transaction volume of the purchases and sales and other transactions of securities and derivatives transactions, etc. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の金融商品取引責任準備金は、有価証券の売買その他の取引又はデリバティブ取引等に関して生じた事故による損失の補てんに充てる場合その他内閣府令で定める場合のほか、使用してはならない。 art-48-3/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-3/par-2 The financial instruments transaction liability reserves referred to in the preceding paragraph must not be used other than when allocated to cover a loss that arises due to problematic conduct involving a purchase and sale or other transaction of securities or a derivatives transaction, etc., or in cases otherwise specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System ## 第四款　外国法人等に対する特例 — Subsection 4 Special Provisions on Foreign Corporations heading: Ministry of Justice translation — Japanese Law Translation Database System ch-3/sec-3/subsec-4 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#ch-3/sec-3/subsec-4 ### 第四十九条（事業報告書の提出等に関する特例） — (Special Provisions on the Submission of Business Reports) caption: Ministry of Justice translation — Japanese Law Translation Database System art-49 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49 **第一項** 金融商品取引業者が外国法人である場合における第四十六条の三第一項の規定の適用については、同項中「三月以内」とあるのは、「政令で定める期間内」とする。 art-49/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49/par-1 With regard to the application of Article 46-3, paragraph (1) if a financial instruments business operator is a foreign corporation, in that paragraph, the phrase "within three months" is deemed to be replaced with "within the period specified by Cabinet Order". Ministry of Justice translation — Japanese Law Translation Database System **第二項** 金融商品取引業者が外国法人である場合における第四十六条の六第一項の規定の適用については、同項中「資本金」とあるのは「持込資本金」と、「準備金」とあるのは「国内の営業所又は事務所において積み立てられた準備金」と、「固定資産」とあるのは「国内の営業所又は事務所における固定資産」とする。 art-49/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49/par-2 With regard to the application of Article 46-6, paragraph (1) if a financial instruments business operator is a foreign corporation, in that paragraph, the term "stated capital" is deemed to be replaced with "brought-in capital", the term "reserve funds" is deemed to be replaced with "reserve funds laid aside in its business offices and offices in Japan", and the term "fixed assets" is deemed to be replaced with "fixed assets of its business offices and offices in Japan". Ministry of Justice translation — Japanese Law Translation Database System **第三項** 金融商品取引業者が外国法人又は外国に住所を有する個人である場合における第四十七条の二の規定及び登録金融機関が外国法人である場合における第四十八条の二第一項の規定の適用については、これらの規定中「三月以内」とあるのは、「政令で定める期間内」とする。 art-49/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49/par-3 With regard to the application of Article 47-2 if a financial instruments business operator is a foreign corporation or an individual domiciled in a foreign country, and with regard to the application of Article 48-2, paragraph (1) if a registered financial institution is a foreign corporation, in those provisions, the phrase "within three months" is deemed to be replaced with "within the period specified by Cabinet Order". Ministry of Justice translation — Japanese Law Translation Database System ### 第四十九条の二 〔削除 / repealed〕 art-49-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-2 **第一項** 削除 art-49-2/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-2/par-1 ### 第四十九条の三（その他の書類等の提出等） — (Submission of Other Documents) caption: Ministry of Justice translation — Japanese Law Translation Database System art-49-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-3 **第一項** 金融商品取引業者（第一種金融商品取引業を行う外国法人に限る。以下この款において同じ。）は、内閣府令で定めるところにより、事業年度ごとに、その行う業務の全部に関し作成した貸借対照表、損益計算書その他財務計算に関する書類及び当該事業年度における業務の概要を記載した書面を、当該事業年度経過後政令で定める期間内に、内閣総理大臣に提出しなければならない。 art-49-3/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-3/par-1 Each business year, pursuant to the provisions of Cabinet Office Order, a financial instruments business operator (but only a foreign corporation engaged in type-I financial instruments business; hereinafter the same applies in this Subsection) must submit a balance sheet, profit and loss statement, and other financial accounting documents prepared in connection with all of its business, as well as documents summarizing business in the relevant business year, to the Prime Minister within the period specified by Cabinet Order after the end of that business year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 金融商品取引業者は、前項の規定により書類及び書面を提出するほか、内閣府令で定めるところにより、当該金融商品取引業者の業務又は財産の状況を内閣総理大臣に報告しなければならない。 art-49-3/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-3/par-2 Beyond submitting documents pursuant to the provisions of the preceding paragraph, a financial instruments business operator must report the state of its business and assets to the Prime Minister pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System ### 第四十九条の四（損失準備金） — (Reserves for Losses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-49-4 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-4 **第一項** 金融商品取引業者は、内閣府令で定めるところにより、第二十九条の四第一項第四号イの政令で定める金額に達するまでは、その金融商品取引業を行うため国内に設ける全ての営業所又は事務所（次項及び次条において「全ての営業所又は事務所」という。）の業務に係る利益の額に十分の一を超えない範囲内で内閣府令で定める率を乗じた額以上の額を、損失準備金としてその国内における主たる営業所又は事務所において積み立てなければならない。 art-49-4/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-4/par-1 Until the amount of money specified by Cabinet Order as referred to in Article 29-4, paragraph (1), item (iv), (a) is reached, a financial instruments business operator must lay aside reserves for loss at its principal business office or office in Japan, pursuant to the provisions of Cabinet Office Order, in at least the amount arrived at by multiplying the amount of profit from the business conducted at all business offices and offices in Japan that it has established for the purpose of engaging in the financial instruments business (hereinafter referred to as "all business offices and offices" in the following paragraph and following Article), by the rate of no more than ten percent that is specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の損失準備金は、内閣総理大臣の承認を受けて当該金融商品取引業者の全ての営業所又は事務所の業務に係る純損失の補塡に充てる場合のほか、使用してはならない。 art-49-4/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-4/par-2 The reserves for loss referred to in the preceding paragraph must not be used other than when allocated to cover a net loss linked to the business of all business offices and offices of the financial instruments business operator, with the approval of the Prime Minister. Ministry of Justice translation — Japanese Law Translation Database System ### 第四十九条の五（資産の国内保有） — (Retention of Assets Within Japan) caption: Ministry of Justice translation — Japanese Law Translation Database System art-49-5 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-5 **第一項** 金融商品取引業者は、内閣府令で定めるところにより、金融商品取引責任準備金の額、損失準備金の額及びその全ての営業所又は事務所の計算に属する負債のうち政令で定めるものの額を合計した金額に相当する資産を、国内において保有しなければならない。 art-49-5/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-5/par-1 Pursuant to the provisions of Cabinet Office Order, a financial instruments business operator must retain assets equivalent to the sum total of the amounts of its financial instruments transaction liability reserves, reserves for loss, and the amount of liability on the accounts of all business offices and offices as specified by Cabinet Order, in Japan. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-46-3/par-2: 前項 → 金融商品取引法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-3/par-1 - art-46-3/par-3: 第一項 → 金融商品取引法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-3/par-1 - art-46-5/par-2: 前項 → 金融商品取引法 第四十六条の五第一項 (Article 46-5, paragraph (1)), art-46-5/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-5/par-1 - art-46-6/par-3: 第五十七条の二第五項 → 金融商品取引法 第五十七条の二第五項 (Article 57-2, paragraph (5)), art-57-2/par-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-4-2/from-art-57-2#art-57-2/par-5 - art-46-6/par-3: 第五十七条の五第二項 → 金融商品取引法 第五十七条の五第二項 (Article 57-5, paragraph (2)), art-57-5/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-4-2/from-art-57-2#art-57-5/par-2 - art-46-6/par-3: 第三項 → 金融商品取引法 第五十七条の五第三項 (Article 57-5, paragraph (3)), art-57-5/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-4-2/from-art-57-2#art-57-5/par-3 - art-47-3/par-1: 前条 → 金融商品取引法 第四十七条の二 (Article 47-2), art-47-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-47-2 - art-48-2/par-2: 前項 → 金融商品取引法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-2/par-1 - art-48-2/par-3: 第一項 → 金融商品取引法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-2/par-1 - art-48-3/par-2: 前項 → 金融商品取引法 第四十八条の三第一項 (Article 48-3, paragraph (1)), art-48-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-3/par-1 - art-49/par-1: 第四十六条の三第一項 → 金融商品取引法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-3/par-1 - art-49/par-2: 第四十六条の六第一項 → 金融商品取引法 第四十六条の六第一項 (Article 46-6, paragraph (1)), art-46-6/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-46-6/par-1 - art-49/par-3: 第四十七条の二 → 金融商品取引法 第四十七条の二 (Article 47-2), art-47-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-47-2 - art-49/par-3: 第四十八条の二第一項 → 金融商品取引法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-48-2/par-1 - art-49-3/par-2: 前項 → 金融商品取引法 第四十九条の三第一項 (Article 49-3, paragraph (1)), art-49-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-3/par-1 - art-49-4/par-1: 第二十九条の四第一項第四号 → 金融商品取引法 第二十九条の四第一項第四号 (Article 29-4, paragraph (1), item (iv)), art-29-4/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-1/from-art-29-4#art-29-4/par-1/item-4 - art-49-4/par-1: 次項 → 金融商品取引法 第四十九条の四第二項 (Article 49-4, paragraph (2)), art-49-4/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-4/par-2 - art-49-4/par-1: 次条 → 金融商品取引法 第四十九条の五 (Article 49-5), art-49-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-5 - art-49-4/par-2: 前項 → 金融商品取引法 第四十九条の四第一項 (Article 49-4, paragraph (1)), art-49-4/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20261130_505AC0000000079/text/ch-3/sec-3#art-49-4/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 as 令和五年法律第七十九号 leaves it, from 2026-11-30 (https://laws.e-gov.go.jp/law/323AC0000000025/20261130_505AC0000000079), 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-20261023T035921-007, 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