# 金融商品取引法 / Financial Instruments and Exchange Act — 第四十九条の四 (Article 49-4) - 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: 第四十九条の四 (Article 49-4)（損失準備金） — address `art-49-4` - 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-49-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-49-4 - 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. --- ### 第四十九条の四（損失準備金） — (Reserves for Losses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-49-4 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-49-4 · https://japanlaw.org/l/323AC0000000025/art-49-4 **第一項** 金融商品取引業者は、内閣府令で定めるところにより、第二十九条の四第一項第四号イの政令で定める金額に達するまでは、その金融商品取引業を行うため国内に設ける全ての営業所又は事務所（次項及び次条において「全ての営業所又は事務所」という。）の業務に係る利益の額に十分の一を超えない範囲内で内閣府令で定める率を乗じた額以上の額を、損失準備金としてその国内における主たる営業所又は事務所において積み立てなければならない。 art-49-4/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-49-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-49-4/par-1 Until the amount of money specified by Cabinet Order as referred to in Article 29-4, paragraph (1), item (iv), (a) is reached, a financial instruments business operator must lay aside reserves for loss at its principal business office or office in Japan, pursuant to the provisions of Cabinet Office Order, in at least the amount arrived at by multiplying the amount of profit from the business conducted at all business offices and offices in Japan that it has established for the purpose of engaging in the financial instruments business (hereinafter referred to as "all business offices and offices" in the following paragraph and following Article), by the rate of no more than ten percent that is specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の損失準備金は、内閣総理大臣の承認を受けて当該金融商品取引業者の全ての営業所又は事務所の業務に係る純損失の補塡に充てる場合のほか、使用してはならない。 art-49-4/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-49-4/par-2 · https://japanlaw.org/l/323AC0000000025/art-49-4/par-2 The reserves for loss referred to in the preceding paragraph must not be used other than when allocated to cover a net loss linked to the business of all business offices and offices of the financial instruments business operator, with the approval of the Prime Minister. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-49-4/par-1: 第二十九条の四第一項第四号 → 金融商品取引法 第二十九条の四第一項第四号 (Article 29-4, paragraph (1), item (iv)), art-29-4/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-29-4/par-1/item-4 · https://japanlaw.org/l/323AC0000000025/art-29-4/par-1/item-4 - art-49-4/par-1: 次項 → 金融商品取引法 第四十九条の四第二項 (Article 49-4, paragraph (2)), art-49-4/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-49-4/par-2 · https://japanlaw.org/l/323AC0000000025/art-49-4/par-2 - art-49-4/par-1: 次条 → 金融商品取引法 第四十九条の五 (Article 49-5), art-49-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-49-5 · https://japanlaw.org/l/323AC0000000025/art-49-5 - art-49-4/par-2: 前項 → 金融商品取引法 第四十九条の四第一項 (Article 49-4, paragraph (1)), art-49-4/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-49-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-49-4/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第四十九条の四第一項（損失準備金） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-49-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-49-4/par-1 - 金融商品取引法 第四十九条の四第二項（損失準備金） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-49-4/par-2 · https://japanlaw.org/l/323AC0000000025/art-49-4/par-2 - 金融商品取引法 第五十条の二第四項（廃業等の届出等） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-50-2/par-4 · https://japanlaw.org/l/323AC0000000025/art-50-2/par-4 - 金融商品取引法 第六十五条の四第一項（内閣府令への委任） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-65-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-65-4/par-1 - 金融商品取引法 第二百八条第一項第七号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-208/par-1/item-7 · https://japanlaw.org/l/323AC0000000025/art-208/par-1/item-7 --- ## 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