# 金融商品取引法 / Financial Instruments and Exchange Act — 第百八十八条 (Article 188) - 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: 第百八十八条 (Article 188)（金融商品取引業者の業務等に関する書類の作成、保存及び報告の義務） — address `art-188` - 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-188 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-188 - 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. --- ### 第百八十八条（金融商品取引業者の業務等に関する書類の作成、保存及び報告の義務） — (Obligation to Prepare, Preserve, and Report Documents Related to the Business of Financial Instruments Business Operators) caption: Ministry of Justice translation — Japanese Law Translation Database System art-188 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-188 · https://japanlaw.org/l/323AC0000000025/art-188 **第一項** 金融商品取引業者等、指定親会社、特例業務届出者、海外投資家等特例業務届出者、金融商品仲介業者、信用格付業者、高速取引行為者、投資運用関係業務受託業者、認可金融商品取引業協会、第七十八条第二項に規定する認定金融商品取引業協会、投資者保護基金、金融商品取引所若しくはその会員等、第八十五条第一項に規定する自主規制法人、金融商品取引所持株会社、外国金融商品取引所若しくはその外国金融商品取引所参加者、金融商品取引清算機関若しくはその清算参加者、外国金融商品取引清算機関若しくはその清算参加者、証券金融会社、第百五十六条の三十八第一項に規定する指定紛争解決機関、取引情報蓄積機関又は特定金融指標算出者は、別にこの法律で定める場合のほか、内閣府令（投資者保護基金については、内閣府令・財務省令）で定めるところにより、帳簿、計算書、通信文、伝票その他業務に関する書類を作成し、これを保存し、又は業務に関する報告を提出しなければならない。 art-188/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-188/par-1 · https://japanlaw.org/l/323AC0000000025/art-188/par-1 Except as otherwise prescribed in this Act, a financial instruments business operator, etc., designated parent company, notifier of specially permitted services, notifier of specially permitted services for foreign investors, etc., financial instruments intermediary service provider, credit rating agency, high-speed trader, investment management-related services contractor, authorized financial instruments firms association, certified financial instruments business association under Article 78, paragraph (2), investor protection fund, financial instruments exchange or its member, etc., a self-regulatory organization under Article 85, paragraph (1), financial instruments exchange holding company, foreign financial instruments exchange or the participant in a foreign financial instruments exchange, a financial instruments clearing organization or its clearing member, a foreign financial instruments clearing organization or its clearing member, a securities finance company, designated dispute resolution organization provided for in Article 156-38, paragraph (1), trade repository, or specified financial index administrator must prepare and preserve the books, statements, correspondence, payment slips, and other documents concerning their business, or submit reports on their business, pursuant to the provisions of Cabinet Office Order (or, with regard to an investor protection fund, pursuant to the provisions of Cabinet Office Order and Ministry of Finance Order). machine translation, not official --- ## Cites - art-188/par-1: 第七十八条第二項 → 金融商品取引法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-78/par-2 · https://japanlaw.org/l/323AC0000000025/art-78/par-2 - art-188/par-1: 第八十五条第一項 → 金融商品取引法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-85/par-1 · https://japanlaw.org/l/323AC0000000025/art-85/par-1 - art-188/par-1: 第百五十六条の三十八第一項 → 金融商品取引法 第百五十六条の三十八第一項 (Article 156-38, paragraph (1)), art-156-38/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-156-38/par-1 · https://japanlaw.org/l/323AC0000000025/art-156-38/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第百九十八条の六第一項第三号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-198-6/par-1/item-3 · https://japanlaw.org/l/323AC0000000025/art-198-6/par-1/item-3 - 金融商品取引法 第百九十八条の六第一項第十八号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-198-6/par-1/item-18 · https://japanlaw.org/l/323AC0000000025/art-198-6/par-1/item-18 - 金融商品取引法 附則第四十八条第三項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-48/par-3 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-48/par-3 - 金融商品取引法 附則第四十八条第五項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-48/par-5 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-48/par-5 - 金融商品取引法 附則第四十八条第七項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-48/par-7 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-48/par-7 - 金融商品取引法 附則第二条第二項（経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4271-32/art-2/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4271-32/art-2/par-2 - 金融商品取引法 附則第二条第三項（経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4271-32/art-2/par-3 · https://japanlaw.org/l/323AC0000000025/suppl-4271-32/art-2/par-3 --- ## 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-20261023T035921-016, 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