# 金融商品取引法 / Financial Instruments and Exchange Act — 第百六十四条 (Article 164) - 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: 第百六十四条 (Article 164)（上場会社等の役員等の短期売買利益の返還） — address `art-164` - 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-164 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-164 - 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. --- ### 第百六十四条（上場会社等の役員等の短期売買利益の返還） — (Restitution of Profits Arising from Short-Term Purchase and Sales by the Officer of a Listed Company) caption: Ministry of Justice translation — Japanese Law Translation Database System art-164 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164 · https://japanlaw.org/l/323AC0000000025/art-164 **第一項** 上場会社等の役員又は主要株主がその職務又は地位により取得した秘密を不当に利用することを防止するため、その者が当該上場会社等の特定有価証券等について、自己の計算においてそれに係る買付け等をした後六月以内に売付け等をし、又は売付け等をした後六月以内に買付け等をして利益を得た場合においては、当該上場会社等は、その利益を上場会社等に提供すべきことを請求することができる。 art-164/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-1 · https://japanlaw.org/l/323AC0000000025/art-164/par-1 In order to prevent wrongful use by the officer or major shareholder of a listed company, etc. of any secret information acquired in the course of duty or by virtue of position, a listed company, etc. may request an officer or major shareholder that conducts a sale, etc. of regulated securities, etc. of the listed company, etc. within six months after having conducted their purchase, etc. on their own or major shareholder's own account, or an officer or major shareholder that conducts a purchase, etc. of regulated securities, etc. of the listed company, etc. within six months after having conducted their sale, etc. on their own or major shareholder's own account, to provide the listed company, etc. with the profit earned from the sale. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 当該上場会社等の株主（保険契約者である社員、出資者又は投資主（投資信託及び投資法人に関する法律第二条第十六項に規定する投資主をいい、同条第二十五項に規定する外国投資法人の社員を含む。）を含む。以下この項及び第八項において同じ。）が上場会社等に対し前項の規定による請求を行うべき旨を要求した日の後六十日以内に上場会社等が同項の規定による請求を行わない場合においては、当該株主は、上場会社等に代位して、その請求を行うことができる。 art-164/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-2 · https://japanlaw.org/l/323AC0000000025/art-164/par-2 If a listed company, etc. fails to make a request under the preceding paragraph within 60 days from the day on which a shareholder (including a member that is an insurance policy holder, an equity holder, or an investor (meaning an investor as defined in Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations and including a member of the foreign investment corporation as defined in paragraph (25) of that Article); hereinafter the same applies in this paragraph and paragraph (8)) of the listed company, etc. demands that the listed company, etc. make the request under the preceding paragraph, the shareholder may make the request in subrogation of the listed company, etc. machine translation, not official **第三項** 前二項の規定により上場会社等の役員又は主要株主に対して請求する権利は、利益の取得があつた日から二年間行わないときは、消滅する。 art-164/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-3 · https://japanlaw.org/l/323AC0000000025/art-164/par-3 The right to make a request of the officer or major shareholder of a listed company, etc. pursuant to the preceding two paragraphs extinguishes by prescription if that right is not exercised within two years from the time the profit is made. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 内閣総理大臣は、前条の報告書の記載に基づき、上場会社等の役員又は主要株主が第一項の利益を得ていると認める場合において、報告書のうち当該利益に係る部分（以下この条において「利益関係書類」という。）の写しを当該役員又は主要株主に送付し、当該役員又は主要株主から、当該利益関係書類に関し次項に定める期間内に同項の申立てがないときは、当該利益関係書類の写し及び当該役員又は主要株主の商号、名称又は氏名に関する情報を当該上場会社等に送付するものとする。ただし、内閣総理大臣が、当該利益関係書類の写しを当該役員若しくは主要株主又は当該上場会社等に送付する前において、第一項の利益が当該上場会社等に提供されたことを知つた場合は、この限りでない。 art-164/par-4 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-4 · https://japanlaw.org/l/323AC0000000025/art-164/par-4 If the Prime Minister finds, based on the report referred to in the preceding Article that the officer or major shareholder of a listed company, etc. has made the profit referred to in paragraph (1), the Prime Minister is to send a copy of the portion of the report related to the profit (hereinafter referred to as a "document related to profit" in this Article) to the officer or major shareholder, and if there is no filing as referred to in the following paragraph from the officer or major shareholder within the period specified therein with regard to the document related to profit, the Prime Minister is to send a copy of the document related to profit and information on the trade name, name, or personal name of the officer or major shareholder to the listed company, etc.; provided, however, that this does not apply if the Prime Minister learns that the profit referred to in paragraph (1) has already been provided to the listed company, etc. before the Prime Minister sends the copy of the document related to profit to the officer or major shareholder or to the listed company, etc. machine translation, not official **第五項** 前項本文の規定により上場会社等の役員又は主要株主に利益関係書類の写しが送付された場合において、当該役員又は主要株主は、当該利益関係書類の写しに記載された内容の売買等を行つていないと認めるときは、当該利益関係書類の写しを受領した日から起算して二十日以内に、内閣総理大臣に、その旨の申立てをすることができる。 art-164/par-5 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-5 · https://japanlaw.org/l/323AC0000000025/art-164/par-5 If a copy of a document related to profit is sent to the officer or major shareholder of a listed company, etc. pursuant to the main clause of the preceding paragraph, and the officer or major shareholder finds that the officer or major shareholder has not made a purchase and sale, etc. as stated in the copy of the document related to profit, the officer or major shareholder may submit a filing indicating this to the Prime Minister within a period not exceeding 20 days from the day on which the officer or major shareholder receives the copy of the document related to profit. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 前項の規定により、当該役員又は主要株主から当該利益関係書類の写しに記載された内容の売買等を行つていない旨の申立てがあつた場合には、第四項本文の規定の適用については、当該申立てに係る部分は、内閣総理大臣に対する前条第一項の規定による報告書に記載がなかつたものとみなす。 art-164/par-6 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-6 · https://japanlaw.org/l/323AC0000000025/art-164/par-6 If a filing indicating that the officer or major shareholder has not made a purchase and sale, etc. as stated in the copy of a document related to profit is submitted by the officer or major shareholder pursuant to the preceding paragraph, for the purpose of the application of the main clause of paragraph (4), the portion to which the filing pertains is deemed not to have been included in the report to the Prime Minister under paragraph (1) of the preceding Article. Ministry of Justice translation — Japanese Law Translation Database System **第七項** 内閣総理大臣は、第四項の規定に基づき上場会社等に利益関係書類の写しを送付した場合には、当該利益関係書類の写しを当該送付の日より起算して三十日を経過した日から第三項に規定する請求権が消滅する日まで（請求権が消滅する日前において内閣総理大臣が第一項の利益が当該上場会社等に提供されたことを知つた場合には、当該知つた日まで）公衆の縦覧に供するものとする。ただし、内閣総理大臣が、当該利益関係書類の写しを公衆の縦覧に供する前において、第一項の利益が当該上場会社等に提供されたことを知つた場合は、この限りでない。 art-164/par-7 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-7 · https://japanlaw.org/l/323AC0000000025/art-164/par-7 If the Prime Minister sends a copy of a document related to profit to a listed company, etc. based on the provisions of paragraph (4), the Prime Minister is to make the copy of the document related to profit available for public inspection during the period starting from the day on which 30 days have elapsed since the day the copy is sent and ending on the day that the right to a request which is provided for in paragraph (3) extinguishes (or the day that the Prime Minister learns that the profit referred to in paragraph (1) has been provided to the listed company, etc., if the Prime Minister learns of this before the right to a request extinguishes); provided, however, that this does not apply if the Prime Minister learns that the profit referred to in paragraph (1) has already been provided to the listed company, etc. before the Prime Minister makes the copy of the document related to profit available for public inspection. Ministry of Justice translation — Japanese Law Translation Database System **第八項** 前項の規定により利益関係書類の写しが公衆の縦覧に供されている場合においては、同項の上場会社等の株主は、内閣総理大臣に対し、第一項の利益を得ていると認められる役員又は主要株主の商号、名称又は氏名に関する情報の提供を求めることができる。 art-164/par-8 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-8 · https://japanlaw.org/l/323AC0000000025/art-164/par-8 If a copy of a document related to profit is made available for public inspection pursuant to the provisions of the preceding paragraph, a shareholder of the listed company, etc. referred to in that paragraph may request the Prime Minister to provide information on the trade name, name, or personal name of the officer or major shareholder found to have made the profit referred to in paragraph (1). machine translation, not official **第九項** 前各項の規定は、主要株主が買付け等をし、又は売付け等をしたいずれかの時期において主要株主でない場合及び役員又は主要株主の行う買付け等又は売付け等の態様その他の事情を勘案して内閣府令で定める場合においては、適用しない。 art-164/par-9 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-9 · https://japanlaw.org/l/323AC0000000025/art-164/par-9 The provisions of the preceding paragraphs do not apply if the major shareholder is not a major shareholder either at the time of effecting the purchase, etc. or at the time of effecting the sale, etc., nor do they apply in cases that are specified by Cabinet Office Order in consideration of the features the purchase, etc. or sale, etc. that an officer or major shareholder effects and other circumstances. Ministry of Justice translation — Japanese Law Translation Database System **第十項** 第四項において、内閣総理大臣が上場会社等の役員又は主要株主が第一項の利益を得ていると認める場合における当該利益の算定の方法については、内閣府令で定める。 art-164/par-10 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-10 · https://japanlaw.org/l/323AC0000000025/art-164/par-10 The method of calculating profit, if, as in paragraph (4), the Prime Minister finds the officer or major shareholder of a listed company, etc. to have made the profit referred to in paragraph (1), is specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-164/par-2: 投資信託及び投資法人に関する法律第二条第十六項 → e-Gov law 326AC0100000198, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection - art-164/par-2: 同条第二十五項 → e-Gov law 326AC0100000198, 第二条第二十五項 (Article 2, paragraph (25)), art-2/par-25 — not held in this collection - art-164/par-2: この項 → 金融商品取引法 第百六十四条第二項 (Article 164, paragraph (2)), art-164/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-2 · https://japanlaw.org/l/323AC0000000025/art-164/par-2 - art-164/par-2: 第八項 → 金融商品取引法 第百六十四条第八項 (Article 164, paragraph (8)), art-164/par-8 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-8 · https://japanlaw.org/l/323AC0000000025/art-164/par-8 - art-164/par-2: 前項 → 金融商品取引法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-1 · https://japanlaw.org/l/323AC0000000025/art-164/par-1 - art-164/par-3: 前二項 → 金融商品取引法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-1 · https://japanlaw.org/l/323AC0000000025/art-164/par-1 - art-164/par-3: 前二項 → 金融商品取引法 第百六十四条第二項 (Article 164, paragraph (2)), art-164/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-2 · https://japanlaw.org/l/323AC0000000025/art-164/par-2 - art-164/par-4: 前条 → 金融商品取引法 第百六十三条 (Article 163), art-163 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-163 · https://japanlaw.org/l/323AC0000000025/art-163 - art-164/par-4: 第一項 → 金融商品取引法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-1 · https://japanlaw.org/l/323AC0000000025/art-164/par-1 - art-164/par-4: この条 → 金融商品取引法 第百六十四条 (Article 164), art-164 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164 · https://japanlaw.org/l/323AC0000000025/art-164 - art-164/par-4: 次項 → 金融商品取引法 第百六十四条第五項 (Article 164, paragraph (5)), art-164/par-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-5 · https://japanlaw.org/l/323AC0000000025/art-164/par-5 - art-164/par-5: 前項 → 金融商品取引法 第百六十四条第四項 (Article 164, paragraph (4)), art-164/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-4 · https://japanlaw.org/l/323AC0000000025/art-164/par-4 - art-164/par-6: 前項 → 金融商品取引法 第百六十四条第五項 (Article 164, paragraph (5)), art-164/par-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-5 · https://japanlaw.org/l/323AC0000000025/art-164/par-5 - art-164/par-6: 第四項 → 金融商品取引法 第百六十四条第四項 (Article 164, paragraph (4)), art-164/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-4 · https://japanlaw.org/l/323AC0000000025/art-164/par-4 - art-164/par-6: 前条第一項 → 金融商品取引法 第百六十三条第一項 (Article 163, paragraph (1)), art-163/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-163/par-1 · https://japanlaw.org/l/323AC0000000025/art-163/par-1 - art-164/par-7: 第四項 → 金融商品取引法 第百六十四条第四項 (Article 164, paragraph (4)), art-164/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-4 · https://japanlaw.org/l/323AC0000000025/art-164/par-4 - art-164/par-7: 第三項 → 金融商品取引法 第百六十四条第三項 (Article 164, paragraph (3)), art-164/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-3 · https://japanlaw.org/l/323AC0000000025/art-164/par-3 - art-164/par-7: 第一項 → 金融商品取引法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-1 · https://japanlaw.org/l/323AC0000000025/art-164/par-1 - art-164/par-8: 前項 → 金融商品取引法 第百六十四条第七項 (Article 164, paragraph (7)), art-164/par-7 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-7 · https://japanlaw.org/l/323AC0000000025/art-164/par-7 - art-164/par-8: 第一項 → 金融商品取引法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-1 · https://japanlaw.org/l/323AC0000000025/art-164/par-1 - art-164/par-9: 前各項 → 金融商品取引法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-1 · https://japanlaw.org/l/323AC0000000025/art-164/par-1 - art-164/par-9: 前各項 → 金融商品取引法 第百六十四条第二項 (Article 164, paragraph (2)), art-164/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-2 · https://japanlaw.org/l/323AC0000000025/art-164/par-2 - art-164/par-9: 前各項 → 金融商品取引法 第百六十四条第三項 (Article 164, paragraph (3)), art-164/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-3 · https://japanlaw.org/l/323AC0000000025/art-164/par-3 - art-164/par-9: 前各項 → 金融商品取引法 第百六十四条第四項 (Article 164, paragraph (4)), art-164/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-4 · https://japanlaw.org/l/323AC0000000025/art-164/par-4 - art-164/par-9: 前各項 → 金融商品取引法 第百六十四条第五項 (Article 164, paragraph (5)), art-164/par-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-5 · https://japanlaw.org/l/323AC0000000025/art-164/par-5 - art-164/par-9: 前各項 → 金融商品取引法 第百六十四条第六項 (Article 164, paragraph (6)), art-164/par-6 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-6 · https://japanlaw.org/l/323AC0000000025/art-164/par-6 - art-164/par-9: 前各項 → 金融商品取引法 第百六十四条第七項 (Article 164, paragraph (7)), art-164/par-7 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-7 · https://japanlaw.org/l/323AC0000000025/art-164/par-7 - art-164/par-9: 前各項 → 金融商品取引法 第百六十四条第八項 (Article 164, paragraph (8)), art-164/par-8 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-8 · https://japanlaw.org/l/323AC0000000025/art-164/par-8 - art-164/par-10: 第四項 → 金融商品取引法 第百六十四条第四項 (Article 164, paragraph (4)), art-164/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-4 · https://japanlaw.org/l/323AC0000000025/art-164/par-4 - art-164/par-10: 第一項 → 金融商品取引法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-1 · https://japanlaw.org/l/323AC0000000025/art-164/par-1 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第二十一条第一項第一号（虚偽記載のある届出書の提出会社の役員等の賠償責任） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-21/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/art-21/par-1/item-1 - 金融商品取引法 第百六十三条第一項（上場会社等の役員等による特定有価証券等の売買等の報告の提出） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-163/par-1 · https://japanlaw.org/l/323AC0000000025/art-163/par-1 - 金融商品取引法 第百六十四条第二項（上場会社等の役員等の短期売買利益の返還） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-2 · https://japanlaw.org/l/323AC0000000025/art-164/par-2 - 金融商品取引法 第百六十四条第三項（上場会社等の役員等の短期売買利益の返還） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-3 · https://japanlaw.org/l/323AC0000000025/art-164/par-3 - 金融商品取引法 第百六十四条第四項（上場会社等の役員等の短期売買利益の返還） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-4 · https://japanlaw.org/l/323AC0000000025/art-164/par-4 - 金融商品取引法 第百六十四条第五項（上場会社等の役員等の短期売買利益の返還） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-5 · https://japanlaw.org/l/323AC0000000025/art-164/par-5 - 金融商品取引法 第百六十四条第六項（上場会社等の役員等の短期売買利益の返還） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-6 · https://japanlaw.org/l/323AC0000000025/art-164/par-6 - 金融商品取引法 第百六十四条第七項（上場会社等の役員等の短期売買利益の返還） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-7 · https://japanlaw.org/l/323AC0000000025/art-164/par-7 - 金融商品取引法 第百六十四条第八項（上場会社等の役員等の短期売買利益の返還） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-8 · https://japanlaw.org/l/323AC0000000025/art-164/par-8 - 金融商品取引法 第百六十四条第九項（上場会社等の役員等の短期売買利益の返還） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-9 · https://japanlaw.org/l/323AC0000000025/art-164/par-9 - 金融商品取引法 第百六十四条第十項（上場会社等の役員等の短期売買利益の返還） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-164/par-10 · https://japanlaw.org/l/323AC0000000025/art-164/par-10 - 金融商品取引法 第百六十五条の二第十七項（特定組合等の財産に属する特定有価証券等の取扱い） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-165-2/par-17 · https://japanlaw.org/l/323AC0000000025/art-165-2/par-17 - 金融商品取引法 第二百五条第一項第十九号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-205/par-1/item-19 · https://japanlaw.org/l/323AC0000000025/art-205/par-1/item-19 - 金融商品取引法 附則第四条第二項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4251-45/art-4/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4251-45/art-4/par-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 - claude-sonnet-5-5 — Machine translation, batch financial-instruments-and-exchange-act-20261023T033157-017, 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-20261023T033157-017, 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