# 金融商品取引法 / Financial Instruments and Exchange Act — 第百九十三条の二 (Article 193-2)

- 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: 第百九十三条の二 (Article 193-2)（公認会計士又は監査法人による監査証明） — address `art-193-2`
- 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-193-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-193-2
- 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.

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### 第百九十三条の二（公認会計士又は監査法人による監査証明） — (Audit Certification by a Certified Public Accountant or Audit Corporation)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-193-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2 · https://japanlaw.org/l/323AC0000000025/art-193-2</sup>

**第一項**  金融商品取引所に上場されている有価証券の発行会社その他の者で政令で定めるもの（以下この項及び次条において「特定発行者」という。）が、この法律の規定により提出する貸借対照表、損益計算書その他の財務計算に関する書類で内閣府令で定めるもの（第四項及び次条において「財務計算に関する書類」という。）には、その者と特別の利害関係のない公認会計士又は監査法人（特定発行者が公認会計士法第三十四条の三十四の二に規定する上場会社等である場合にあつては、同条の登録を受けた公認会計士又は監査法人に限る。）の監査証明を受けなければならない。ただし、次に掲げる場合は、この限りでない。
<sup>art-193-2/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1</sup>
A balance sheet, profit and loss statement, or other documents related to financial accounting specified by Cabinet Office Order, which is submitted pursuant to the provisions of this Act by a company issuing securities listed on a financial instruments exchange or any other person specified by Cabinet Order (the issuing company or person is referred to as the "specified issuer" in this paragraph and the following Article; and the document is referred to as a "documents on financial accounting" in paragraph (4) and the following Article) require an audit certification by a certified public accountant or audit corporation (if the specified issuer is a listed company, etc. prescribed in Article 34-34-2 of the Certified Public Accountants Act, it is limited to a certified public accountant or audit corporation registered under that Article) that has no special interest in the company or person; provided, however, that the above does not apply in the following cases:
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  第二条第一項第十七号に掲げる有価証券で同項第九号に掲げる有価証券の性質を有するものその他の政令で定める有価証券の発行者が、外国監査法人等（公認会計士法第一条の三第七項に規定する外国監査法人等をいう。次項第一号及び第三項において同じ。）から内閣府令で定めるところにより監査証明に相当すると認められる証明を受けた場合
  <sup>art-193-2/par-1/item-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1/item-1</sup>
  the issuer of the securities set forth in Article 2, paragraph (1), item (xvii) which have the nature of securities set forth in item (ix) of that paragraph or any other securities specified by Cabinet Order, receives certification that is found to be equivalent to audit certification as specified by Cabinet Office Order, from a foreign audit corporation, etc. (meaning a foreign audit corporation, etc. prescribed in Article 1-3, paragraph (7) of the Certified Public Accountants Act; the same applies in item (i) of the following paragraph and paragraph (3));
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  前号の発行者が、公認会計士法第三十四条の三十五第一項ただし書に規定する内閣府令で定める者から内閣府令で定めるところにより監査証明に相当すると認められる証明を受けた場合
  <sup>art-193-2/par-1/item-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1/item-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1/item-2</sup>
  the issuer set forth in the preceding item receives certification that is found to be equivalent to audit certification as specified by Cabinet Office Order, from a person specified by Cabinet Office Order that is prescribed in the proviso to Article 34-35, paragraph (1) of the Certified Public Accountants Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  監査証明を受けなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けた場合
  <sup>art-193-2/par-1/item-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1/item-3 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1/item-3</sup>
  the company or person obtains the approval of the Prime Minister as prescribed by Cabinet Office Order that, even if the company or person does not receive audit certification, this does not damage the public interest or result in insufficient investor protection.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  金融商品取引所に上場されている有価証券の発行会社その他の者で政令で定めるもの（以下この項において「上場会社等」という。）が、第二十四条の四の四の規定に基づき提出する内部統制報告書には、その者と特別の利害関係のない公認会計士又は監査法人（上場会社等が公認会計士法第三十四条の三十四の二に規定する上場会社等である場合にあつては、同条の登録を受けた公認会計士又は監査法人に限る。）の監査証明を受けなければならない。ただし、次に掲げる場合は、この限りでない。
<sup>art-193-2/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2</sup>
An internal control report that the company issuing securities listed on a financial instruments exchange or any other person specified by Cabinet Order (referred to as a "listed company, etc." in this paragraph) submits pursuant to the provisions of Article 24-4-4 must receive audit certification by a certified public accountant or an audit corporation (if the listed company, etc. is a listed company, etc. prescribed in Article 34-34-2 of the Certified Public Accountants Act, limited to a certified public accountant or audit corporation registered under that Article) that has no special interest in that company or person; provided, however, that this does not apply in the following cases:
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  前項第一号の発行者が、外国監査法人等から内閣府令で定めるところにより監査証明に相当すると認められる証明を受けた場合
  <sup>art-193-2/par-2/item-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2/item-1</sup>
  the issuer referred to in item (i) of the preceding paragraph receives certification that is found to be equivalent to audit certification as prescribed by Cabinet Office Order, from a foreign audit corporation, etc.;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  前号の発行者が、公認会計士法第三十四条の三十五第一項ただし書に規定する内閣府令で定める者から内閣府令で定めるところにより監査証明に相当すると認められる証明を受けた場合
  <sup>art-193-2/par-2/item-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2/item-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2/item-2</sup>
  the issuer set forth in the preceding item receives certification that is found to be equivalent to audit certification as prescribed by Cabinet Office Order, from a person that is specified by Cabinet Office Order that is prescribed in the proviso to Article 34-35, paragraph (1) of the Certified Public Accountants Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  監査証明を受けなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けた場合
  <sup>art-193-2/par-2/item-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2/item-3 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2/item-3</sup>
  the company or person obtains the approval of the Prime Minister as prescribed by Cabinet Office Order that, even if the company or person does not receive audit certification, this does not damage the public interest or result in insufficient investor protection;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **四**  上場会社等（資本の額その他の経営の規模が内閣府令で定める基準に達しない上場会社等に限る。）が、第二十四条第一項第一号に掲げる有価証券の発行者に初めて該当することとなつた日その他の政令で定める日以後三年を経過する日までの間に内部統制報告書を提出する場合
  <sup>art-193-2/par-2/item-4 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2/item-4 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2/item-4</sup>
  a listed company, etc. (limited to a listed company, etc. whose amount of capital or any other operational size falls short of the standard specified by Cabinet Office Order) submits an internal control report within the period from the day on which it first became the issuer of the securities set forth in Article 24, paragraph (1), item (i) or any other day specified by Cabinet Order to the day on which three years have elapsed since that day.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  第一項第一号及び前項第一号の規定は、これらの規定に規定する外国監査法人等について、公認会計士法第三十四条の三十八第二項の規定により同条第一項の指示に従わなかつた旨又は同法第三十四条の三十九第一項の規定による届出があつた旨の同条第二項の規定による公表がされた場合（同法第三十四条の三十八第二項の規定による公表がされた場合において、同条第三項の規定による公表がされたときを除く。）には、適用しない。
<sup>art-193-2/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-3 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-3</sup>
The provisions of paragraph (1), item (i) and item (i) of the preceding paragraph do not apply if the fact that the foreign audit corporation, etc. prescribed in those provisions has failed to follow the instructions referred to in Article 34-38, paragraph (1) of the Certified Public Accountants Act has been publicized pursuant to the provisions of paragraph (2) of that Article, or the fact that the corporation has given a notification under Article 34-39, paragraph (1) of that Act has been publicized pursuant to the provisions of paragraph (2) of that Article (excluding a case in which the publicization under Article 34-38, paragraph (2) of that Act is made, in which the publicization under paragraph (3) of that Article has been made).
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第四項**  第一項及び第二項の特別の利害関係とは、公認会計士又は監査法人が財務計算に関する書類を提出する者及び内部統制報告書を提出する者との間に有する公認会計士法第二十四条（同法第十六条の二第六項において準用する場合を含む。）、第二十四条の二（同法第十六条の二第六項において準用する場合を含む。）、第二十四条の三（同法第十六条の二第六項において準用する場合を含む。）、第三十四条の十一第一項又は第三十四条の十一の二第一項若しくは第二項に規定する関係及び公認会計士又は監査法人がその者に対し株主若しくは出資者として有する関係又はその者の事業若しくは財産経理に関して有する関係で、内閣総理大臣が公益又は投資者保護のため必要かつ適当であると認めて内閣府令で定めるものをいう。
<sup>art-193-2/par-4 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-4 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-4</sup>
The special interest referred to in paragraphs (1) and (2) means an interest from the relationship prescribed in Article 24 of the Certified Public Accountants Act (including as applied mutatis mutandis pursuant to Article 16-2, paragraph (6) of that Act), Article 24-2 of that Act (including as applied mutatis mutandis pursuant to Article 16-2, paragraph (6) of that Act), Article 24-3 of that Act (including as applied mutatis mutandis pursuant to Article 16-2, paragraph (6) of that Act), Article 34-11, paragraph (1), or Article 34-11-2, paragraph (1) or (2) of that Act, which a certified public accountant or audit corporation has to a person submitting a document on financial accounting or to a person submitting an internal control report; the relationship as a shareholder or an equity holder that a certified public accountant or audit corporation has to the person; or the relationship which a certified public accountant or audit corporation has in connection with such a person's business or property accounting; which the Prime Minister specifies in Cabinet Office Order as an interest from a relationship that the Prime Minister finds it to be necessary and appropriate in the public interest or for the protection of investors.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第五項**  第一項及び第二項の監査証明は、内閣府令で定める基準及び手続によつて、これを行わなければならない。
<sup>art-193-2/par-5 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-5 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-5</sup>
The audit certification referred to in paragraphs (1) and (2) must be done in accordance with the criteria and procedures specified by Cabinet Office Order.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第六項**  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、第一項及び第二項の監査証明を行つた公認会計士又は監査法人に対し、参考となるべき報告又は資料の提出を命ずることができる。
<sup>art-193-2/par-6 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-6 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-6</sup>
When the Prime Minister finds it to be necessary and appropriate in the public interest or for the protection of investors, the Prime Minister may order a certified public accountant or audit corporation that conducts an audit certification under paragraph (1) or (2) to report or submit materials that should serve as a reference.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第七項**  公認会計士又は監査法人が第一項に規定する財務計算に関する書類及び第二項に規定する内部統制報告書について監査証明をした場合において、当該監査証明が公認会計士法第三十条又は第三十四条の二十一第二項第一号若しくは第二号に規定するものであるときその他不正なものであるときは、内閣総理大臣は、一年以内の期間を定めて、当該期間内に提出される有価証券届出書、有価証券報告書（その訂正報告書を含む。）又は内部統制報告書（その訂正報告書を含む。）で当該公認会計士又は監査法人の監査証明に係るものの全部又は一部を受理しない旨の決定をすることができる。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。
<sup>art-193-2/par-7 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-7 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-7</sup>
If a certified public accountant or audit corporation conducts an audit certification for a document on financial accounting provided for in paragraph (1) or for an internal control report provided for in paragraph (2), and the audit certification falls under the provisions of Article 30 or Article 34-21, paragraph (2), item (i) or (ii) of the Certified Public Accountants Act, or is otherwise wrongful, the Prime Minister may issue a decision not to accept all or part of any securities registration statement, annual securities report (including any amended report in connection with the same), or internal control report (including any amended report in connection with the same) connected with an audit certification by that certified public accountant or audit corporation, which is submitted within a fixed period of no longer than one year. In such a case, irrespective of the category of proceeding for hearing statements of opinion under Article 13, paragraph (1) of the Administrative Procedure Act, the Prime Minister must conduct a hearing.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第八項**  内閣総理大臣は、前項の決定をした場合においては、その旨を当該公認会計士又は監査法人に通知し、かつ、公表しなければならない。
<sup>art-193-2/par-8 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-8 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-8</sup>
If the Prime Minister issues the decision referred to in the preceding paragraph, the Prime Minister must notify the certified public accountant or audit corporation of this and must publicly announce that decision.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-193-2/par-1: この項 → 金融商品取引法 第百九十三条の二第一項 (Article 193-2, paragraph (1)), art-193-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1
- art-193-2/par-1: 次条 → 金融商品取引法 第百九十三条の三 (Article 193-3), art-193-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3 · https://japanlaw.org/l/323AC0000000025/art-193-3
- art-193-2/par-1: 第四項 → 金融商品取引法 第百九十三条の二第四項 (Article 193-2, paragraph (4)), art-193-2/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-4 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-4
- art-193-2/par-1: 公認会計士法第三十四条の三十四の二 → e-Gov law 323AC0000000103, 第三十四条の三十四の二 (Article 34-34-2), art-34-34-2 — not held in this collection
- art-193-2/par-1/item-1: 第二条第一項第十七号 → 金融商品取引法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-17 · https://japanlaw.org/l/323AC0000000025/art-2/par-1/item-17
- art-193-2/par-1/item-1: 同項第九号 → 金融商品取引法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-9 · https://japanlaw.org/l/323AC0000000025/art-2/par-1/item-9
- art-193-2/par-1/item-1: 公認会計士法第一条の三第七項 → e-Gov law 323AC0000000103, 第一条の三第七項 (Article 1-3, paragraph (7)), art-1-3/par-7 — not held in this collection
- art-193-2/par-1/item-1: 次項第一号 → 金融商品取引法 第百九十三条の二第二項第一号 (Article 193-2, paragraph (2), item (i)), art-193-2/par-2/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2/item-1
- art-193-2/par-1/item-1: 第三項 → 金融商品取引法 第百九十三条の二第三項 (Article 193-2, paragraph (3)), art-193-2/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-3 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-3
- art-193-2/par-1/item-2: 前号 → 金融商品取引法 第百九十三条の二第一項第一号 (Article 193-2, paragraph (1), item (i)), art-193-2/par-1/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1/item-1
- art-193-2/par-1/item-2: 公認会計士法第三十四条の三十五第一項 → e-Gov law 323AC0000000103, 第三十四条の三十五第一項 (Article 34-35, paragraph (1)), art-34-35/par-1 — not held in this collection
- art-193-2/par-2: この項 → 金融商品取引法 第百九十三条の二第二項 (Article 193-2, paragraph (2)), art-193-2/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2
- art-193-2/par-2: 第二十四条の四の四 → 金融商品取引法 第二十四条の四の四 (Article 24-4-4), art-24-4-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-24-4-4 · https://japanlaw.org/l/323AC0000000025/art-24-4-4
- art-193-2/par-2: 公認会計士法第三十四条の三十四の二 → e-Gov law 323AC0000000103, 第三十四条の三十四の二 (Article 34-34-2), art-34-34-2 — not held in this collection
- art-193-2/par-2/item-1: 前項第一号 → 金融商品取引法 第百九十三条の二第一項第一号 (Article 193-2, paragraph (1), item (i)), art-193-2/par-1/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1/item-1
- art-193-2/par-2/item-2: 前号 → 金融商品取引法 第百九十三条の二第二項第一号 (Article 193-2, paragraph (2), item (i)), art-193-2/par-2/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2/item-1
- art-193-2/par-2/item-2: 公認会計士法第三十四条の三十五第一項 → e-Gov law 323AC0000000103, 第三十四条の三十五第一項 (Article 34-35, paragraph (1)), art-34-35/par-1 — not held in this collection
- art-193-2/par-2/item-4: 第二十四条第一項第一号 → 金融商品取引法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-24/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/art-24/par-1/item-1
- art-193-2/par-3: 第一項第一号 → 金融商品取引法 第百九十三条の二第一項第一号 (Article 193-2, paragraph (1), item (i)), art-193-2/par-1/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1/item-1
- art-193-2/par-3: 前項第一号 → 金融商品取引法 第百九十三条の二第二項第一号 (Article 193-2, paragraph (2), item (i)), art-193-2/par-2/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2/item-1
- art-193-2/par-3: 公認会計士法第三十四条の三十八第二項 → e-Gov law 323AC0000000103, 第三十四条の三十八第二項 (Article 34-38, paragraph (2)), art-34-38/par-2 — not held in this collection
- art-193-2/par-3: 同条第一項 → e-Gov law 323AC0000000103, 第三十四条の三十八第一項 (Article 34-38, paragraph (1)), art-34-38/par-1 — not held in this collection
- art-193-2/par-3: 同法第三十四条の三十九第一項 → e-Gov law 323AC0000000103, 第三十四条の三十九第一項 (Article 34-39, paragraph (1)), art-34-39/par-1 — not held in this collection
- art-193-2/par-3: 同条第二項 → e-Gov law 323AC0000000103, 第三十四条の三十九第二項 (Article 34-39, paragraph (2)), art-34-39/par-2 — not held in this collection
- art-193-2/par-3: 同条第三項 → e-Gov law 323AC0000000103, 第三十四条の三十八第三項 (Article 34-38, paragraph (3)), art-34-38/par-3 — not held in this collection
- art-193-2/par-4: 第一項 → 金融商品取引法 第百九十三条の二第一項 (Article 193-2, paragraph (1)), art-193-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1
- art-193-2/par-4: 第二項 → 金融商品取引法 第百九十三条の二第二項 (Article 193-2, paragraph (2)), art-193-2/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2
- art-193-2/par-4: 公認会計士法第二十四条 → e-Gov law 323AC0000000103, 第二十四条 (Article 24), art-24 — not held in this collection
- art-193-2/par-4: 同法第十六条の二第六項 → e-Gov law 323AC0000000103, 第十六条の二第六項 (Article 16-2, paragraph (6)), art-16-2/par-6 — not held in this collection
- art-193-2/par-4: 第二十四条の二 → e-Gov law 323AC0000000103, 第二十四条の二 (Article 24-2), art-24-2 — not held in this collection
- art-193-2/par-4: 第二十四条の三 → e-Gov law 323AC0000000103, 第二十四条の三 (Article 24-3), art-24-3 — not held in this collection
- art-193-2/par-4: 第三十四条の十一第一項 → e-Gov law 323AC0000000103, 第三十四条の十一第一項 (Article 34-11, paragraph (1)), art-34-11/par-1 — not held in this collection
- art-193-2/par-4: 第三十四条の十一の二第一項 → e-Gov law 323AC0000000103, 第三十四条の十一の二第一項 (Article 34-11-2, paragraph (1)), art-34-11-2/par-1 — not held in this collection
- art-193-2/par-4: 第二項 → e-Gov law 323AC0000000103, 第三十四条の十一の二第二項 (Article 34-11-2, paragraph (2)), art-34-11-2/par-2 — not held in this collection
- art-193-2/par-5: 第一項 → 金融商品取引法 第百九十三条の二第一項 (Article 193-2, paragraph (1)), art-193-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1
- art-193-2/par-5: 第二項 → 金融商品取引法 第百九十三条の二第二項 (Article 193-2, paragraph (2)), art-193-2/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2
- art-193-2/par-6: 第一項 → 金融商品取引法 第百九十三条の二第一項 (Article 193-2, paragraph (1)), art-193-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1
- art-193-2/par-6: 第二項 → 金融商品取引法 第百九十三条の二第二項 (Article 193-2, paragraph (2)), art-193-2/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2
- art-193-2/par-7: 第一項 → 金融商品取引法 第百九十三条の二第一項 (Article 193-2, paragraph (1)), art-193-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1
- art-193-2/par-7: 第二項 → 金融商品取引法 第百九十三条の二第二項 (Article 193-2, paragraph (2)), art-193-2/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2
- art-193-2/par-7: 公認会計士法第三十条 → e-Gov law 323AC0000000103, 第三十条 (Article 30), art-30 — not held in this collection
- art-193-2/par-7: 第三十四条の二十一第二項第一号 → e-Gov law 323AC0000000103, 第三十四条の二十一第二項第一号 (Article 34-21, paragraph (2), item (i)), art-34-21/par-2/item-1 — not held in this collection
- art-193-2/par-7: 第二号 → e-Gov law 323AC0000000103, 第三十四条の二十一第二項第二号 (Article 34-21, paragraph (2), item (ii)), art-34-21/par-2/item-2 — not held in this collection
- art-193-2/par-7: 行政手続法第十三条第一項 → 行政手続法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/administrative-procedure-act/art-13/par-1 · https://japanlaw.org/l/405AC0000000088/art-13/par-1
- art-193-2/par-8: 前項 → 金融商品取引法 第百九十三条の二第七項 (Article 193-2, paragraph (7)), art-193-2/par-7 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-7 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-7

## Cited by

25 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三号（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-3 · https://japanlaw.org/l/323AC0000000025/art-21/par-1/item-3
- 金融商品取引法 第二十一条第二項第三号（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-2/item-3 · https://japanlaw.org/l/323AC0000000025/art-21/par-2/item-3
- 金融商品取引法 第四十三条の二第三項（分別管理） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-43-2/par-3 · https://japanlaw.org/l/323AC0000000025/art-43-2/par-3
- 金融商品取引法 第百七十二条の三第一項（有価証券報告書等を提出しない発行者に対する課徴金納付命令） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-172-3/par-1 · https://japanlaw.org/l/323AC0000000025/art-172-3/par-1
- 金融商品取引法 第百七十二条の十二第二項第二号（虚偽開示書類等の提出等を容易にすべき行為又は唆す行為をした者に対する課徴金納付命令） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-172-12/par-2/item-2 · https://japanlaw.org/l/323AC0000000025/art-172-12/par-2/item-2
- 金融商品取引法 第百九十三条の二第一項（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1
- 金融商品取引法 第百九十三条の二第一項第一号（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1/item-1
- 金融商品取引法 第百九十三条の二第一項第二号（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1/item-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1/item-2
- 金融商品取引法 第百九十三条の二第二項（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2
- 金融商品取引法 第百九十三条の二第二項第一号（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2/item-1
- 金融商品取引法 第百九十三条の二第二項第二号（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2/item-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2/item-2
- 金融商品取引法 第百九十三条の二第三項（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-3 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-3
- 金融商品取引法 第百九十三条の二第四項（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-4 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-4
- 金融商品取引法 第百九十三条の二第五項（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-5 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-5
- 金融商品取引法 第百九十三条の二第六項（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-6 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-6
- 金融商品取引法 第百九十三条の二第七項（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-7 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-7
- 金融商品取引法 第百九十三条の二第八項（公認会計士又は監査法人による監査証明） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-8 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-8
- 金融商品取引法 第百九十三条の三第一項（法令違反等事実発見への対応） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-1
- 金融商品取引法 第百九十四条の七第三項（金融庁長官への権限の委任） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-194-7/par-3 · https://japanlaw.org/l/323AC0000000025/art-194-7/par-3
- 金融商品取引法 第二百五条第一項第五号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-205/par-1/item-5 · https://japanlaw.org/l/323AC0000000025/art-205/par-1/item-5
- 金融商品取引法 附則第百四十六条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-146/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-146/par-1
- 金融商品取引法 附則第十八条第一項（公認会計士又は監査法人による監査証明に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-1
- 金融商品取引法 附則第十八条第二項（公認会計士又は監査法人による監査証明に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-2
- 金融商品取引法 附則第六条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4261-44/art-6/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4261-44/art-6/par-1
- 金融商品取引法 附則第五条第一項（公認会計士又は監査法人による監査証明に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5041-41/art-5/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-5/par-1

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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 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