# 金融商品取引法 / Financial Instruments and Exchange Act — 第二十四条の四の六 (Article 24-4-6) - 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: 第二十四条の四の六 (Article 24-4-6)（賠償責任に関する規定の準用） — address `art-24-4-6` - 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-24-4-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-24-4-6 - 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. --- ### 第二十四条の四の六（賠償責任に関する規定の準用） — (Mutatis Mutandis Application of Provisions on Compensatory Liability) caption: Ministry of Justice translation — Japanese Law Translation Database System art-24-4-6 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-24-4-6 · https://japanlaw.org/l/323AC0000000025/art-24-4-6 **第一項** 第二十二条の規定は、内部統制報告書（その訂正報告書を含む。）のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について準用する。この場合において、同条第一項中「当該有価証券届出書の届出者が発行者である有価証券を募集若しくは売出しによらないで取得した者」とあるのは、「当該内部統制報告書（その訂正報告書を含む。）の提出者が発行者である有価証券を取得した者」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 art-24-4-6/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-24-4-6/par-1 · https://japanlaw.org/l/323AC0000000025/art-24-4-6/par-1 The provisions of Article 22 apply mutatis mutandis if an internal control report (including any accompanying document) contains a false statement regarding a material particular, lacks a statement of a material particular that is required to be stated, or lacks a statement of a material fact that is necessary to prevent it from being misleading. In this case, in Article 22, paragraph (1), the phrase "a person that, without knowing that the statement is false or has been omitted, acquires securities issued by the person submitting the securities registration statement other than through a public offering or secondary distribution" is deemed to be replaced with "a person that, without knowing that the statement is false or has been omitted, acquires securities issued by the person submitting the internal control report (including any amended report in connection with this)", and any other necessary technical replacement of terms is specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-24-4-6/par-1: 第二十二条 → 金融商品取引法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-22 · https://japanlaw.org/l/323AC0000000025/art-22 - art-24-4-6/par-1: 同条第一項 → 金融商品取引法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-22/par-1 · https://japanlaw.org/l/323AC0000000025/art-22/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第二十七条第一項（会社以外の発行者に関する準用規定） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-27/par-1 · https://japanlaw.org/l/323AC0000000025/art-27/par-1 - 金融商品取引法 附則第十五条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-15/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-15/par-1 - 金融商品取引法 附則第二条第一項（金融商品取引法の一部改正に伴う経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4261-44/art-2/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4261-44/art-2/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 - This site's parser, version 212 — 金融商品取引法 — structure, counts, cross-references and defined terms, computed 2026-10-22