# 金融商品取引法 / Financial Instruments and Exchange Act — 第百一条の八 (Article 101-8) - 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: 第百一条の八 (Article 101-8)（資本準備金等として計上すべき額） — address `art-101-8` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-101-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-101-8 - 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. --- ### 第百一条の八（資本準備金等として計上すべき額） — (Amount Required to Be Reported as Capital Reserves) caption: Ministry of Justice translation — Japanese Law Translation Database System art-101-8 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-101-8 · https://japanlaw.org/l/323AC0000000025/art-101-8 **第一項** 組織変更に際して資本準備金として計上すべき額その他組織変更に際しての計算に関し必要な事項は、内閣府令で定める。 art-101-8/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-101-8/par-1 · https://japanlaw.org/l/323AC0000000025/art-101-8/par-1 The amount that is required to be reported as capital reserves at the time of entity conversion and necessary particulars otherwise relevant to accounting in connection with entity conversion are specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 2 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第百五十四条の二第一項（内閣府令への委任） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-154-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-154-2/par-1 - 金融商品取引法 第二百七条の三第一項第二号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-207-3/par-1/item-2 · https://japanlaw.org/l/323AC0000000025/art-207-3/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 金融商品取引法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/323AC0000000025/20260812_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 - This site's parser, version 212 — 金融商品取引法 — structure, counts, cross-references and defined terms, computed 2026-10-22