# 金融商品取引法 / Financial Instruments and Exchange Act — 第七十九条の七十 (Article 79-70) - 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: 第七十九条の七十 (Article 79-70)（財務諸表等の提出） — address `art-79-70` - 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-79-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-79-70 - 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. --- ### 第七十九条の七十（財務諸表等の提出） — (Submission of Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-79-70 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70 · https://japanlaw.org/l/323AC0000000025/art-79-70 **第一項** 基金は、事業年度（基金の成立の日を含む事業年度を除く。）の開始の日から三月以内に、前事業年度の貸借対照表及び損益計算書、財産目録並びに事業報告書及び予算の区分に従う決算報告書（以下この条において「財務諸表等」という。）を内閣総理大臣及び財務大臣に提出し、その承認を受けなければならない。 art-79-70/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-70/par-1 Within three months from the first day of the business year (excluding the business year that includes the day of establishment of a fund), a fund must submit a balance sheet and profit and loss statement, an inventory of property and business report, and a statement of accounts based on their budget category (hereinafter collectively referred to as "financial statements, etc." in this Article) for the previous business year to the Prime Minister and the Minister of Finance, and obtain their approval. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 基金は、前項の規定により財務諸表等を内閣総理大臣及び財務大臣に提出するときは、これに財務諸表等に関する監事の意見書を添付しなければならない。 art-79-70/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70/par-2 · https://japanlaw.org/l/323AC0000000025/art-79-70/par-2 If a fund submits financial statements, etc. to the Prime Minister and the Minister of Finance pursuant to the provisions of the preceding paragraph, an inspector's written opinion about the financial statements, etc. must accompany them. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 基金は、第一項の規定による内閣総理大臣及び財務大臣の承認を受けた財務諸表等を当該基金の事務所に備え置き、公衆の縦覧に供しなければならない。 art-79-70/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70/par-3 · https://japanlaw.org/l/323AC0000000025/art-79-70/par-3 A fund must keep the financial statements, etc. that have been approved by the Prime Minister and the Minister of Finance as under the provisions of paragraph (1) at its office and make them available for public inspection. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-79-70/par-1: この条 → 金融商品取引法 第七十九条の七十 (Article 79-70), art-79-70 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70 · https://japanlaw.org/l/323AC0000000025/art-79-70 - art-79-70/par-2: 前項 → 金融商品取引法 第七十九条の七十第一項 (Article 79-70, paragraph (1)), art-79-70/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-70/par-1 - art-79-70/par-3: 第一項 → 金融商品取引法 第七十九条の七十第一項 (Article 79-70, paragraph (1)), art-79-70/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-70/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第七十九条の七十第一項（財務諸表等の提出） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-70/par-1 - 金融商品取引法 第七十九条の七十第二項（財務諸表等の提出） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70/par-2 · https://japanlaw.org/l/323AC0000000025/art-79-70/par-2 - 金融商品取引法 第七十九条の七十第三項（財務諸表等の提出） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-70/par-3 · https://japanlaw.org/l/323AC0000000025/art-79-70/par-3 - 金融商品取引法 第二百八条第一項第十六号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-208/par-1/item-16 · https://japanlaw.org/l/323AC0000000025/art-208/par-1/item-16 - 金融商品取引法 附則第九十七条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-97/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-97/par-1 - 金融商品取引法 附則第九十七条第二項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-97/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-97/par-2 --- ## 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