# 金融商品取引法 / Financial Instruments and Exchange Act — 第七十九条の七十一 (Article 79-71) - 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: 第七十九条の七十一 (Article 79-71)（準備金） — address `art-79-71` - 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-79-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-79-71 - 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. --- ### 第七十九条の七十一（準備金） — (Reserve Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-79-71 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-71 · https://japanlaw.org/l/323AC0000000025/art-79-71 **第一項** 基金は、毎事業年度の剰余金の全部を、準備金として積み立てなければならない。 art-79-71/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-71/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-71/par-1 A fund must lay aside all of the surplus in every business year as reserve funds. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の準備金は、前事業年度から繰り越した欠損のてん補に充て、又は投資者保護資金に繰り入れることができる。 art-79-71/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-71/par-2 · https://japanlaw.org/l/323AC0000000025/art-79-71/par-2 The reserve funds referred to in the preceding paragraph may be allocated to cover any deficit carried over from the previous business year, and may be transferred to funds for investor protection. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の準備金は、前項の場合を除き、取り崩してはならない。 art-79-71/par-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-71/par-3 · https://japanlaw.org/l/323AC0000000025/art-79-71/par-3 The reserve funds referred to in paragraph (1) must not be broken into other than as referred to in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-79-71/par-2: 前項 → 金融商品取引法 第七十九条の七十一第一項 (Article 79-71, paragraph (1)), art-79-71/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-71/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-71/par-1 - art-79-71/par-3: 第一項 → 金融商品取引法 第七十九条の七十一第一項 (Article 79-71, paragraph (1)), art-79-71/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-71/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-71/par-1 - art-79-71/par-3: 前項 → 金融商品取引法 第七十九条の七十一第二項 (Article 79-71, paragraph (2)), art-79-71/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-71/par-2 · https://japanlaw.org/l/323AC0000000025/art-79-71/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第七十九条の七十一第二項（準備金） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-71/par-2 · https://japanlaw.org/l/323AC0000000025/art-79-71/par-2 - 金融商品取引法 第七十九条の七十一第三項（準備金） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-71/par-3 · https://japanlaw.org/l/323AC0000000025/art-79-71/par-3 - 金融商品取引法 第二百八条第一項第十七号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-208/par-1/item-17 · https://japanlaw.org/l/323AC0000000025/art-208/par-1/item-17 - 金融商品取引法 附則第七条第二項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-7/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-7/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