# 金融商品取引法 / Financial Instruments and Exchange Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-5081-64`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_508AC0000000064)
- URL (this text's page, at this provision): https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5081-64
- 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.

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## 附　則 令和八年七月二三日法律第六四号
<sup>suppl-5081-64 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1</sup>

**第一項**  この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5081-64/art-1/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  附則第九十条の規定　公布の日
  <sup>suppl-5081-64/art-1/par-1/item-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-1</sup>
  the provisions of Article 90 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第一条中金融商品取引法第百九十七条第一項の改正規定、同法第百九十七条の二第一項の改正規定（同項第一号の改正規定を除く。）及び同法第二百十条第一項の改正規定並びに附則第四十一条、第四十七条及び第八十九条の規定　公布の日から起算して二十日を経過した日
  <sup>suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-2</sup>
  the provision in Article 1 amending Article 197, paragraph (1) of the Financial Instruments and Exchange Act, the provision amending Article 197-2, paragraph (1) of that Act (excluding the provision amending item (i) of that paragraph) and the provision amending Article 210, paragraph (1) of that Act, and the provisions of Articles 41, 47 and 89 of the Supplementary Provisions: the day on which 20 days have elapsed from the date of promulgation;
  <sup>machine translation, not official</sup>

  **三**  第一条中金融商品取引法第二百九条の五第二項の改正規定　情報通信技術の進展等に対応するための刑事訴訟法等の一部を改正する法律（令和七年法律第三十九号）の施行の日
  <sup>suppl-5081-64/art-1/par-1/item-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-3</sup>
  the provision in Article 1 amending Article 209-5, paragraph (2) of the Financial Instruments and Exchange Act: the date of enforcement of the Act Partially Amending the Code of Criminal Procedure, etc. to Respond to Advances in Information and Communications Technology, etc. (Act No. 39 of 2025);
  <sup>machine translation, not official</sup>

  **四**  第一条の規定（前二号に掲げる改正規定を除く。）並びに次条並びに附則第三条及び第四十三条の規定、附則第四十八条中協同組合による金融事業に関する法律（昭和二十四年法律第百八十三号）第六条の五の十一第一項の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十条中投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第九項第二号、第四条第二項第十二号、第六条第六項第七号、第十三条第三項第二号、第四十九条第二項第十三号及び第五十条第二項第七号の改正規定、附則第五十一条中信用金庫法（昭和二十六年法律第二百三十八号）第八十九条の二第一項の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十二条中長期信用銀行法（昭和二十七年法律第百八十七号）第十七条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十三条中労働金庫法（昭和二十八年法律第二百二十七号）第九十四条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十七条の規定、附則第五十九条中住民基本台帳法（昭和四十二年法律第八十一号）別表第一の三の項の改正規定（「よる」の下に「同法第二十六条の六の登録、同法第二十六条の十第一項若しくは第二十六条の二十三第一項の届出、同法第二十六条の二十九第一項の認定、」を加える部分に限る。）、附則第六十二条中銀行法（昭和五十六年法律第五十九号）第十三条の四、第五十二条の二の五、第五十二条の四十五の二及び第五十二条の六十の十七の改正規定（これらの改正規定中「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第六十三条中保険業法（平成七年法律第百五号）第三百条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第六十五条中金融サービスの提供及び利用環境の整備等に関する法律（平成十二年法律第百一号）第十一条第四項第三号の改正規定、附則第六十七条中信託業法（平成十六年法律第百五十四号）第二十四条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）並びに附則第八十三条、第八十五条及び第八十八条の規定　令和九年四月一日
  <sup>suppl-5081-64/art-1/par-1/item-4 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-4</sup>
  the provisions of Article 1 (excluding the amending provisions set forth in the preceding two items), the provisions of the following Article, and the provisions of Articles 3 and 43 of the Supplementary Provisions, the provision in Article 48 of the Supplementary Provisions amending Article 6-5-11, paragraph (1) of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949) (limited to the part replacing "securities for professional investors" with "securities for professional investors, etc."), the provisions in Article 50 of the Supplementary Provisions amending Article 2, paragraph (9), item (ii), Article 4, paragraph (2), item (xii), Article 6, paragraph (6), item (vii), Article 13, paragraph (3), item (ii), Article 49, paragraph (2), item (xiii) and Article 50, paragraph (2), item (vii) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the provision in Article 51 of the Supplementary Provisions amending Article 89-2, paragraph (1) of the Shinkin Bank Act (Act No. 238 of 1951) (limited to the part replacing "securities for professional investors" with "securities for professional investors, etc."), the provision in Article 52 of the Supplementary Provisions amending Article 17-2 of the Long Term Credit Bank Act (Act No. 187 of 1952) (limited to the part replacing "securities for professional investors" with "securities for professional investors, etc."), the provision in Article 53 of the Supplementary Provisions amending Article 94-2 of the Labor Bank Act (Act No. 227 of 1953) (limited to the part replacing "securities for professional investors" with "securities for professional investors, etc."), the provisions of Article 57 of the Supplementary Provisions, the provision in Article 59 of the Supplementary Provisions amending Appended Table 1, row 3 of the Residential Basic Book Act (Act No. 81 of 1967) (limited to the part adding "the registration under Article 26-6 of that Act, the notification under Article 26-10, paragraph (1) or Article 26-23, paragraph (1) of that Act, the certification under Article 26-29, paragraph (1) of that Act," after "pursuant to"), the provisions in Article 62 of the Supplementary Provisions amending Articles 13-4, 52-2-5, 52-45-2 and 52-60-17 of the Banking Act (Act No. 59 of 1981) (limited to the part in those amending provisions replacing "securities for professional investors" with "securities for professional investors, etc."), the provision in Article 63 of the Supplementary Provisions amending Article 300-2 of the Insurance Business Act (Act No. 105 of 1995) (limited to the part replacing "securities for professional investors" with "securities for professional investors, etc."), the provision in Article 65 of the Supplementary Provisions amending Article 11, paragraph (4), item (iii) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000), the provision in Article 67 of the Supplementary Provisions amending Article 24-2 of the Trust Business Act (Act No. 154 of 2004) (limited to the part replacing "securities for professional investors" with "securities for professional investors, etc."), and the provisions of Articles 83, 85 and 88 of the Supplementary Provisions: April 1, 2027;
  <sup>machine translation, not official</sup>

  **五**  略
  <sup>suppl-5081-64/art-1/par-1/item-5 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  第二条中金融商品取引法第百九十九条の次に一条を加える改正規定、同法第二百七条第一項第六号の改正規定（「若しくは第十五号」の下に「、第百九十九条の二」を加える部分に限る。）、同法第二百十一条、第二百十一条の二第一項及び第二項並びに第二百十一条の三第一項の改正規定、同法第二百十二条（見出しを含む。）の改正規定、同法第二百十三条（見出しを含む。）の改正規定、同法第二百十四条、第二百十五条、第二百十六条、第二百十七条第一項、第二百十八条から第二百二十二条まで、第二百二十二条の二第一項及び第二百二十二条の三の改正規定、同条を同法第二百二十二条の四とし、同法第二百二十二条の二の次に一条を加える改正規定並びに同法第二百二十四条第二項及び第二百二十六条の改正規定並びに附則第二十五条の規定、附則第六十五条中金融サービスの提供及び利用環境の整備等に関する法律第百四十二条の次に一条を加える改正規定及び同法第百五十二条第一項第四号の改正規定、附則第七十四条中犯罪による収益の移転防止に関する法律第三十四条の次に一条を加える改正規定及び同法第三十六条第二項の改正規定並びに附則第九十一条の規定　令和九年十月一日
  <sup>suppl-5081-64/art-1/par-1/item-6 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-6</sup>
  the provision in Article 2 adding one Article after Article 199 of the Financial Instruments and Exchange Act, the provision amending Article 207, paragraph (1), item (vi) of that Act (limited to the portion adding ", Article 199-2" after "or item (xv)"), the provisions amending Article 211, Article 211-2, paragraphs (1) and (2), and Article 211-3, paragraph (1) of that Act, the provision amending Article 212 of that Act (including its heading), the provision amending Article 213 of that Act (including its heading), the provisions amending Articles 214, 215, 216, Article 217, paragraph (1), Articles 218 through 222, Article 222-2, paragraph (1) and Article 222-3 of that Act, the provision making that Article into Article 222-4 of that Act and adding one Article after Article 222-2 of that Act, and the provisions amending Article 224, paragraph (2) and Article 226 of that Act, and the provisions of Article 25 of the Supplementary Provisions, the provision in Article 65 of the Supplementary Provisions adding one Article after Article 142 of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto and the provision amending Article 152, paragraph (1), item (iv) of that Act, the provision in Article 74 of the Supplementary Provisions adding one Article after Article 34 of the Act on Prevention of Transfer of Criminal Proceeds and the provision amending Article 36, paragraph (2) of that Act, and the provisions of Article 91 of the Supplementary Provisions: October 1, 2027;
  <sup>machine translation, not official</sup>

  **七**  附則第十一条の規定　所得税法等の一部を改正する法律（令和八年法律第十二号）附則第一条第十号に掲げる規定の施行の日
  <sup>suppl-5081-64/art-1/par-1/item-7 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-7</sup>
  the provisions of Article 11 of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (x) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) come into effect;
  <sup>machine translation, not official</sup>

  **八**  附則第十六条の規定　民事関係手続等における情報通信技術の活用等の推進を図るための関係法律の整備に関する法律（令和五年法律第五十三号）の施行の日（附則第十五条及び第十六条において「民事関係手続等整備法施行日」という。）
  <sup>suppl-5081-64/art-1/par-1/item-8 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-8</sup>
  the provisions of Article 16 of the Supplementary Provisions: the date on which the Act on the Arrangement of Related Acts to Promote the Use of Information and Communications Technology in Civil Procedures, etc. (Act No. 53 of 2023) comes into effect (referred to as the "effective date of the 2023 Civil Procedure ICT Arrangements" in Articles 15 and 16 of the Supplementary Provisions).
  <sup>machine translation, not official</sup>

### 第二条（有価証券発行勧誘等又は有価証券交付勧誘等に関する経過措置） — Transitional Measures regarding Solicitation with a View to Issuing New Securities or Solicitation with a View to Delivering Existing Securities
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-2</sup>

**第一項**  第一条の規定（前条第二号及び第三号に掲げる改正規定を除く。以下この条において同じ。）による改正後の金融商品取引法（以下この条及び次条において「第四号新金融商品取引法」という。）第二条第三項及び第四項並びに第四条第一項及び第三項の規定、同条第六項（第四号新金融商品取引法第二十三条の八第四項（第四号新金融商品取引法第二十七条において準用する場合を含む。）において準用する場合を含む。）の規定並びに第四号新金融商品取引法第五条第二項、第十三条第一項、第二十三条の三第一項、第二十三条の八第一項並びに第二十三条の十三第一項及び第四項から第六項まで（これらの規定を第四号新金融商品取引法第二十七条において準用する場合を含む。）の規定は、前条第四号に掲げる規定の施行の日（以下この条及び次条において「第四号施行日」という。）以後に開始する第四号新金融商品取引法第四条第二項に規定する有価証券発行勧誘等又は同項に規定する有価証券交付勧誘等について適用し、第四号施行日前に開始した第一条の規定による改正前の金融商品取引法第四条第二項に規定する有価証券発行勧誘等又は同項に規定する有価証券交付勧誘等については、なお従前の例による。
<sup>suppl-5081-64/art-2/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-2/par-1</sup>
The provisions of Article 2, paragraphs (3) and (4) and Article 4, paragraphs (1) and (3) of the Financial Instruments and Exchange Act as amended by the provisions of Article 1 (excluding the amending provisions set forth in items (ii) and (iii) of the preceding Article; the same applies hereinafter in this Article) (hereinafter in this Article and the following Article referred to as the "item (iv) New Financial Instruments and Exchange Act"), the provisions of paragraph (6) of that Article (including as applied mutatis mutandis pursuant to Article 23-8, paragraph (4) of the item (iv) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the item (iv) New Financial Instruments and Exchange Act)), and the provisions of Article 5, paragraph (2), Article 13, paragraph (1), Article 23-3, paragraph (1), Article 23-8, paragraph (1), and Article 23-13, paragraph (1) and paragraphs (4) through (6) of the item (iv) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the item (iv) New Financial Instruments and Exchange Act) apply to solicitation with a view to issuing new securities prescribed in Article 4, paragraph (2) of the item (iv) New Financial Instruments and Exchange Act or solicitation with a view to delivering existing securities prescribed in that paragraph that commences on or after the date of enforcement of the provisions set forth in item (iv) of the preceding Article (hereinafter in this Article and the following Article referred to as the "item (iv) effective date"), and the provisions then in force continue to govern solicitation with a view to issuing new securities prescribed in Article 4, paragraph (2) of the Financial Instruments and Exchange Act prior to its amendment by the provisions of Article 1 or solicitation with a view to delivering existing securities prescribed in that paragraph that commenced before the item (iv) effective date.
<sup>machine translation, not official</sup>

### 第三条（特定非財務情報の開示及び監査証明に関する経過措置） — Transitional Measures regarding Disclosure of Specified Non-Financial Information and Audit Certification
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-3</sup>

**第一項**  第四号新金融商品取引法第二十六条の四第一項（第四号新金融商品取引法第二十七条において準用する場合を含む。）の規定は、記載対象書類（第四号新金融商品取引法第二十六条の四第二項第一号に規定する記載対象書類をいう。以下この項及び次項において同じ。）に記載すべき財務計算に関する書類（第四号新金融商品取引法第二十六条の二に規定する財務計算に関する書類をいう。次項において同じ。）が第四号施行日以後に開始する事業年度に係るものである場合における当該記載対象書類に記載する第四号新金融商品取引法第二十六条の四第二項第二号に規定する特定非財務情報について適用する。
<sup>suppl-5081-64/art-3/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-3/par-1</sup>
The provisions of Article 26-4, paragraph (1) of the item (iv) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the item (iv) New Financial Instruments and Exchange Act) apply to the specified non-financial information prescribed in Article 26-4, paragraph (2), item (ii) of the item (iv) New Financial Instruments and Exchange Act that is to be stated in a covered disclosure document (meaning the covered disclosure document prescribed in Article 26-4, paragraph (2), item (i) of the item (iv) New Financial Instruments and Exchange Act; the same applies hereinafter in this paragraph and the following paragraph) in the case where the documents on financial accounting (meaning the documents on financial accounting prescribed in Article 26-2 of the item (iv) New Financial Instruments and Exchange Act; the same applies in the following paragraph) to be stated in that covered disclosure document pertain to a business year commencing on or after the item (iv) effective date.
<sup>machine translation, not official</sup>

**第二項**  第四号新金融商品取引法第二十六条の五第一項及び第六項（これらの規定を第四号新金融商品取引法第二十七条において準用する場合を含む。）の規定は、記載対象書類に記載すべき財務計算に関する書類が第四号施行日以後に開始する事業年度に係るものである場合における当該記載対象書類に記載する第四号新金融商品取引法第二十六条の五第一項に規定する特定非財務情報について適用する。
<sup>suppl-5081-64/art-3/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-3/par-2</sup>
The provisions of Article 26-5, paragraphs (1) and (6) of the item (iv) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the item (iv) New Financial Instruments and Exchange Act) apply to the specified non-financial information prescribed in Article 26-5, paragraph (1) of the item (iv) New Financial Instruments and Exchange Act that is to be stated in a covered disclosure document in the case where the documents on financial accounting to be stated in that covered disclosure document pertain to a business year commencing on or after the item (iv) effective date.
<sup>machine translation, not official</sup>

**第三項**  第四号新金融商品取引法第二十六条の二十一第一項の規定は、第四号施行日以後に開始する事業年度に係る同項に規定する計算書類及び同項に規定する事業報告書について適用する。
<sup>suppl-5081-64/art-3/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-3/par-3</sup>
The provisions of Article 26-21, paragraph (1) of the item (iv) New Financial Instruments and Exchange Act apply to the financial statements prescribed in that paragraph and the business report prescribed in that paragraph that pertain to a business year commencing on or after the item (iv) effective date.
<sup>machine translation, not official</sup>

**第四項**  第四号新金融商品取引法第二十六条の二十二の規定は、第四号施行日以後に開始する事業年度に係る同条に規定する説明書類について適用する。
<sup>suppl-5081-64/art-3/par-4 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-3/par-4</sup>
The provisions of Article 26-22 of the item (iv) New Financial Instruments and Exchange Act apply to the explanatory documents prescribed in that Article that pertain to a business year commencing on or after the item (iv) effective date.
<sup>machine translation, not official</sup>

### 第八十八条（処分等の効力） — Effect of Dispositions, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-88 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-88</sup>

**第一項**  この法律（附則第一条第四号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にこの法律による改正前のそれぞれの法律（これらに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、この法律による改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、この法律による改正後のそれぞれの法律の相当の規定によってしたものとみなす。
<sup>suppl-5081-64/art-88/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-88/par-1</sup>
Dispositions, procedures, and other acts that were carried out under the provisions of the respective Acts prior to their amendment by this Act (including orders based on them; the same applies hereinafter in this Article) before the enforcement of this Act (for the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article), and for which there is a corresponding provision in the respective Acts as amended by this Act, are, except as otherwise provided for in these Supplementary Provisions, deemed to have been carried out under the corresponding provisions of the respective Acts as amended by this Act.
<sup>machine translation, not official</sup>

### 第八十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-89 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-89</sup>

**第一項**  この法律（附則第一条第二号及び第四号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5081-64/art-89/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-89/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in Article 1, items (ii) and (iv) of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九十条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-64/art-90 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-90</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-5081-64/art-90/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-90/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5081-64/art-1/par-1/item-1: 附則第九十条 → 金融商品取引法 附則第九十条 (Supplementary Provisions, Article 90), suppl-5081-64/art-90 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-90
- suppl-5081-64/art-1/par-1/item-2: 第八十九条 → 金融商品取引法 附則第八十九条 (Supplementary Provisions, Article 89), suppl-5081-64/art-89 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-89
- suppl-5081-64/art-1/par-1/item-4: 前二号 → 金融商品取引法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5081-64/art-1/par-1/item-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-2
- suppl-5081-64/art-1/par-1/item-4: 前二号 → 金融商品取引法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5081-64/art-1/par-1/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-3
- suppl-5081-64/art-1/par-1/item-4: 次条 → 金融商品取引法 附則第二条 (Supplementary Provisions, Article 2), suppl-5081-64/art-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-2
- suppl-5081-64/art-1/par-1/item-4: 附則第三条 → 金融商品取引法 附則第三条 (Supplementary Provisions, Article 3), suppl-5081-64/art-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-3
- suppl-5081-64/art-1/par-1/item-4: 第八十八条 → 金融商品取引法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-5081-64/art-88 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-88
- suppl-5081-64/art-2/par-1: 前条第二号 → 金融商品取引法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5081-64/art-1/par-1/item-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-2
- suppl-5081-64/art-2/par-1: 第三号 → 金融商品取引法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5081-64/art-1/par-1/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-3
- suppl-5081-64/art-2/par-1: この条 → 金融商品取引法 附則第二条 (Supplementary Provisions, Article 2), suppl-5081-64/art-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-2
- suppl-5081-64/art-2/par-1: 次条 → 金融商品取引法 附則第三条 (Supplementary Provisions, Article 3), suppl-5081-64/art-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-3
- suppl-5081-64/art-2/par-1: 第二条第三項 → 金融商品取引法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-1/from-art-2#art-2/par-3
- suppl-5081-64/art-2/par-1: 第四項 → 金融商品取引法 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-1/from-art-2#art-2/par-4
- suppl-5081-64/art-2/par-1: 第四条第一項 → 金融商品取引法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-4#art-4/par-1
- suppl-5081-64/art-2/par-1: 第三項 → 金融商品取引法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-4#art-4/par-3
- suppl-5081-64/art-2/par-1: 同条第六項 → 金融商品取引法 第四条第六項 (Article 4, paragraph (6)), art-4/par-6 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-4#art-4/par-6
- suppl-5081-64/art-2/par-1: 第四号新金融商品取引法第二十三条の八第四項 → 金融商品取引法 第二十三条の八第四項 (Article 23-8, paragraph (4)), art-23-8/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-23-3#art-23-8/par-4
- suppl-5081-64/art-2/par-1: 第四号新金融商品取引法第二十七条 → 金融商品取引法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-30#art-27
- suppl-5081-64/art-2/par-1: 第四号新金融商品取引法第五条第二項 → 金融商品取引法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-5#art-5/par-2
- suppl-5081-64/art-2/par-1: 第十三条第一項 → 金融商品取引法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-13#art-13/par-1
- suppl-5081-64/art-2/par-1: 第二十三条の三第一項 → 金融商品取引法 第二十三条の三第一項 (Article 23-3, paragraph (1)), art-23-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-23-3#art-23-3/par-1
- suppl-5081-64/art-2/par-1: 第二十三条の八第一項 → 金融商品取引法 第二十三条の八第一項 (Article 23-8, paragraph (1)), art-23-8/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-23-3#art-23-8/par-1
- suppl-5081-64/art-2/par-1: 第二十三条の十三第一項 → 金融商品取引法 第二十三条の十三第一項 (Article 23-13, paragraph (1)), art-23-13/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-23-13#art-23-13/par-1
- suppl-5081-64/art-2/par-1: 第四項から第六項まで → 金融商品取引法 第二十三条の十三第四項 (Article 23-13, paragraph (4)), art-23-13/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-23-13#art-23-13/par-4
- suppl-5081-64/art-2/par-1: 第四項から第六項まで → 金融商品取引法 第二十三条の十三第五項 (Article 23-13, paragraph (5)), art-23-13/par-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-23-13#art-23-13/par-5
- suppl-5081-64/art-2/par-1: 第四項から第六項まで → 金融商品取引法 第二十三条の十三第六項 (Article 23-13, paragraph (6)), art-23-13/par-6 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-23-13#art-23-13/par-6
- suppl-5081-64/art-2/par-1: 前条第四号 → 金融商品取引法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5081-64/art-1/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-4
- suppl-5081-64/art-2/par-1: 第四号新金融商品取引法第四条第二項 → 金融商品取引法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-4#art-4/par-2
- suppl-5081-64/art-3/par-1: 第四号新金融商品取引法第二十六条の四第一項 → 金融商品取引法 第二十六条の四第一項 (Article 26-4, paragraph (1)), art-26-4/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-3#art-26-4/par-1
- suppl-5081-64/art-3/par-1: 第四号新金融商品取引法第二十七条 → 金融商品取引法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-30#art-27
- suppl-5081-64/art-3/par-1: 第四号新金融商品取引法第二十六条の四第二項第一号 → 金融商品取引法 第二十六条の四第二項第一号 (Article 26-4, paragraph (2), item (i)), art-26-4/par-2/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-3#art-26-4/par-2/item-1
- suppl-5081-64/art-3/par-1: この項 → 金融商品取引法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-5081-64/art-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-3/par-1
- suppl-5081-64/art-3/par-1: 次項 → 金融商品取引法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-5081-64/art-3/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-3/par-2
- suppl-5081-64/art-3/par-1: 第四号新金融商品取引法第二十六条の二 → 金融商品取引法 第二十六条の二 (Article 26-2), art-26-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-25#art-26-2
- suppl-5081-64/art-3/par-1: 第四号新金融商品取引法第二十六条の四第二項第二号 → 金融商品取引法 第二十六条の四第二項第二号 (Article 26-4, paragraph (2), item (ii)), art-26-4/par-2/item-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-3#art-26-4/par-2/item-2
- suppl-5081-64/art-3/par-2: 第四号新金融商品取引法第二十六条の五第一項 → 金融商品取引法 第二十六条の五第一項 (Article 26-5, paragraph (1)), art-26-5/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-3#art-26-5/par-1
- suppl-5081-64/art-3/par-2: 第六項 → 金融商品取引法 第二十六条の五第六項 (Article 26-5, paragraph (6)), art-26-5/par-6 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-3#art-26-5/par-6
- suppl-5081-64/art-3/par-2: 第四号新金融商品取引法第二十七条 → 金融商品取引法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-30#art-27
- suppl-5081-64/art-3/par-3: 第四号新金融商品取引法第二十六条の二十一第一項 → 金融商品取引法 第二十六条の二十一第一項 (Article 26-21, paragraph (1)), art-26-21/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-20#art-26-21/par-1
- suppl-5081-64/art-3/par-4: 第四号新金融商品取引法第二十六条の二十二 → 金融商品取引法 第二十六条の二十二 (Article 26-22), art-26-22 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/ch-2/from-art-26-20#art-26-22
- suppl-5081-64/art-88/par-1: 附則第一条第四号 → 金融商品取引法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5081-64/art-1/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-4
- suppl-5081-64/art-88/par-1: この条 → 金融商品取引法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-5081-64/art-88 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-88
- suppl-5081-64/art-89/par-1: 附則第一条第二号 → 金融商品取引法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5081-64/art-1/par-1/item-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-2
- suppl-5081-64/art-89/par-1: 第四号 → 金融商品取引法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5081-64/art-1/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-1/par-1/item-4
- suppl-5081-64/art-89/par-1: この条 → 金融商品取引法 附則第八十九条 (Supplementary Provisions, Article 89), suppl-5081-64/art-89 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/amendments/20270401_508AC0000000064/text/suppl-5081-64#suppl-5081-64/art-89

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 金融商品取引法 — the text as 令和八年法律第六十四号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/323AC0000000025/20270401_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-20261023T033157-077, translated 2026-10-23
- claude-sonnet-5-5 — Machine translation, batch financial-instruments-and-exchange-act-20261023T035921-061, translated 2026-10-23
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch financial-instruments-and-exchange-act-20261023T035921-061, translated 2026-10-23
- claude-sonnet-5-5 — Machine translation of amended wording, batch financial-instruments-and-exchange-act-amendments-20261023T035921-030, 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