# 金融商品取引法 / Financial Instruments and Exchange Act — 第百九十三条の三 (Article 193-3) - 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: 第百九十三条の三 (Article 193-3)（法令違反等事実発見への対応） — address `art-193-3` - 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-193-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-193-3 - 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. --- ### 第百九十三条の三（法令違反等事実発見への対応） — (Responses to the Discovery of a Fact That Constitutes a Violation of Laws and Regulations) caption: Ministry of Justice translation — Japanese Law Translation Database System art-193-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3 · https://japanlaw.org/l/323AC0000000025/art-193-3 **第一項** 公認会計士又は監査法人が、前条第一項の監査証明を行うに当たつて、特定発行者における法令に違反する事実その他の財務計算に関する書類の適正性の確保に影響を及ぼすおそれがある事実（次項第一号において「法令違反等事実」という。）を発見したときは、当該事実の内容及び当該事実に係る法令違反の是正その他の適切な措置をとるべき旨を、遅滞なく、内閣府令で定めるところにより、当該特定発行者に書面又は電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものにより通知しなければならない。 art-193-3/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-1 If a certified public accountant or audit corporation, in the course of the audit certification referred to in paragraph (1) of the preceding Article, discovers a fact concerning a specified issuer which constitutes a violation of laws and regulations or any other fact that is likely to have an impact on ensuring the appropriateness of a document on financial accounting (referred to as a "fact constituting a violation of laws and regulations" in item (i) of the following paragraph), the certified public accountant or audit corporation must issue a notice in writing or by means of using an electronic data processing system or by any other means using information and communications technology that are specified by Cabinet Office Order, to the specified issuer, without delay and pursuant to the provisions of Cabinet Office Order, giving the details of that fact, as well as indicating that the specified issuer should rectify the violation of laws and regulations related to the fact and that they should take other appropriate measures. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定による通知を行つた公認会計士又は監査法人は、当該通知を行つた日から政令で定める期間が経過した日後なお次に掲げる事項の全てがあると認める場合において、第一号に規定する重大な影響を防止するために必要があると認めるときは、内閣府令で定めるところにより、当該事項に関する意見を内閣総理大臣に申し出なければならない。この場合において、当該公認会計士又は監査法人は、あらかじめ、内閣総理大臣に申出をする旨を当該特定発行者に書面又は電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものにより通知しなければならない。 art-193-3/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-2 If a certified public accountant or audit corporation that has issued a notice under the preceding paragraph finds all of the following particulars apply even after the day on which the period specified by Cabinet Order has elapsed since the day of that notice, and finds it to be necessary in order to prevent the material impact provided for in item (i), the certified public accountant or audit corporation must file an opinion concerning those particulars to the Prime Minister pursuant to the provisions of Cabinet Office Order. In such a case, the certified public accountant or the audit corporation must give notice in writing or by means of using an electronic data processing system or by any other means of using information and communications technology that are specified by Cabinet Office Order to the specified issuer in advance that an opinion will be filed with the Prime Minister: Ministry of Justice translation — Japanese Law Translation Database System **一** 法令違反等事実が、特定発行者の財務計算に関する書類の適正性の確保に重大な影響を及ぼすおそれがあること。 art-193-3/par-2/item-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-2/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-2/item-1 the fact constituting a violation of laws and regulations may have a material impact on ensuring the appropriateness of the documents on financial accounting of the specified issuer; and Ministry of Justice translation — Japanese Law Translation Database System **二** 前項の規定による通知を受けた特定発行者が、同項に規定する適切な措置をとらないこと。 art-193-3/par-2/item-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-2/item-2 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-2/item-2 the specified issuer that has received the notice under the preceding paragraph has not taken the appropriate measures provided for in that paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の規定による申出を行つた公認会計士又は監査法人は、当該特定発行者に対して当該申出を行つた旨及びその内容を書面又は電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものにより通知しなければならない。 art-193-3/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-3 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-3 A certified public accountant or audit corporation that has filed an opinion under the preceding paragraph must notify the specified issuer of the fact that the opinion has been filed and the details of the opinion, in writing or by a method using an electronic data processing system or any other method using information and communications technology that is specified by Cabinet Office Order. machine translation, not official --- ## Cites - art-193-3/par-1: 前条第一項 → 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-193-3/par-1: 次項第一号 → 金融商品取引法 第百九十三条の三第二項第一号 (Article 193-3, paragraph (2), item (i)), art-193-3/par-2/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-2/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-2/item-1 - art-193-3/par-2: 前項 → 金融商品取引法 第百九十三条の三第一項 (Article 193-3, paragraph (1)), art-193-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-1 - art-193-3/par-2: 第一号 → 金融商品取引法 第百九十三条の三第二項第一号 (Article 193-3, paragraph (2), item (i)), art-193-3/par-2/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-2/item-1 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-2/item-1 - art-193-3/par-2/item-2: 前項 → 金融商品取引法 第百九十三条の三第一項 (Article 193-3, paragraph (1)), art-193-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-1 - art-193-3/par-3: 前項 → 金融商品取引法 第百九十三条の三第二項 (Article 193-3, paragraph (2)), art-193-3/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-3/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 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 第百九十三条の三第二項（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-2 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-2 - 金融商品取引法 第百九十三条の三第二項第二号（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-2/item-2 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-2/item-2 - 金融商品取引法 第百九十三条の三第三項（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-3 · https://japanlaw.org/l/323AC0000000025/art-193-3/par-3 - 金融商品取引法 第二百八条の二第一項第四号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-208-2/par-1/item-4 · https://japanlaw.org/l/323AC0000000025/art-208-2/par-1/item-4 - 金融商品取引法 第二百八条の二第一項第五号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-208-2/par-1/item-5 · https://japanlaw.org/l/323AC0000000025/art-208-2/par-1/item-5 - 金融商品取引法 第二百八条の二第一項第六号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-208-2/par-1/item-6 · https://japanlaw.org/l/323AC0000000025/art-208-2/par-1/item-6 - 金融商品取引法 附則第十九条第一項（法令違反等事実発見への対応に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-19/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-19/par-1 --- ## 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