# 金融商品取引法 / Financial Instruments and Exchange Act — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7) — address `suppl-3231-25/art-7` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-7 - 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. --- ### 第七条 suppl-3231-25/art-7 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-7 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-7 **第一項** 基金は、特例適用会社に係る第七十九条の四十九第一号から第四号まで及び第六号に掲げる業務を終了した日として政令で定める日の属する事業年度終了の日において、前条第三項の規定による政府の保証に係る借入金の残額があるときは、当該借入金に係る債務の弁済に関する経理については、他の経理と区分し、特別の勘定（以下「清算勘定」という。）を設けて整理しなければならない。 suppl-3231-25/art-7/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-7/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-7/par-1 If, on the last day of the business year that includes the date specified by Cabinet Order as the date on which the fund ended the services listed in Article 79-49, items (i) through (iv) and item (vi) pertaining to a company subject to the special rule, there is a remaining balance of borrowings guaranteed by the government under the provisions of paragraph (3) of the preceding Article, the fund must, with regard to the accounting for the performance of the obligations pertaining to those borrowings, keep it separate from other accounting and settle it by establishing a special account (hereinafter referred to as the "liquidation account"). machine translation, not official **第二項** 基金は、前項に規定する事業年度終了の日において、同項の借入金に係る債務及び負担金債権（第七十九条の二十八第四項又は第七十九条の六十四第一項の規定による負担金について未納のものがある場合におけるその負担金に係る債権をいう。以下この項において同じ。）並びに同日における準備金（第七十九条の七十一第一項に規定する準備金をいう。以下この項において同じ。）を清算勘定に帰属させるとともに、投資者保護資金から同日におけるその残高に相当する金額を、当該借入金の残高から当該負担金債権の額及び当該準備金の額を控除した額に相当する金額に限り、清算勘定に繰り入れるものとする。 suppl-3231-25/art-7/par-2 · 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 On the last day of the business year prescribed in the preceding paragraph, the fund is to cause the obligations pertaining to the borrowings referred to in that paragraph, the claims for burden charges (meaning, where there are unpaid burden charges under the provisions of Article 79-28, paragraph (4) or Article 79-64, paragraph (1), the claims pertaining to those burden charges; hereinafter the same applies in this paragraph), and the reserve as of that day (meaning the reserve prescribed in Article 79-71, paragraph (1); hereinafter the same applies in this paragraph) to vest in the liquidation account, and is to transfer to the liquidation account from the funds for investor protection an amount equivalent to their balance as of that day, only up to the amount equivalent to the amount obtained by deducting the amount of the claims for burden charges and the amount of the reserve from the balance of those borrowings. machine translation, not official --- ## Cites - suppl-3231-25/art-7/par-1: 第七十九条の四十九第一号から第四号まで → 金融商品取引法 第七十九条の四十九第一項第一号 (Article 79-49, paragraph (1), item (i)), art-79-49/par-1/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-49/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/art-79-49/par-1/item-1 - suppl-3231-25/art-7/par-1: 第七十九条の四十九第一号から第四号まで → 金融商品取引法 第七十九条の四十九第一項第二号 (Article 79-49, paragraph (1), item (ii)), art-79-49/par-1/item-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-49/par-1/item-2 · https://japanlaw.org/l/323AC0000000025/art-79-49/par-1/item-2 - suppl-3231-25/art-7/par-1: 第七十九条の四十九第一号から第四号まで → 金融商品取引法 第七十九条の四十九第一項第三号 (Article 79-49, paragraph (1), item (iii)), art-79-49/par-1/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-49/par-1/item-3 · https://japanlaw.org/l/323AC0000000025/art-79-49/par-1/item-3 - suppl-3231-25/art-7/par-1: 第七十九条の四十九第一号から第四号まで → 金融商品取引法 第七十九条の四十九第一項第四号 (Article 79-49, paragraph (1), item (iv)), art-79-49/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-49/par-1/item-4 · https://japanlaw.org/l/323AC0000000025/art-79-49/par-1/item-4 - suppl-3231-25/art-7/par-1: 第六号 → 金融商品取引法 第七十九条の四十九第一項第六号 (Article 79-49, paragraph (1), item (vi)), art-79-49/par-1/item-6 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-49/par-1/item-6 · https://japanlaw.org/l/323AC0000000025/art-79-49/par-1/item-6 - suppl-3231-25/art-7/par-1: 前条第三項 → 金融商品取引法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3231-25/art-6/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-6/par-3 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-6/par-3 - suppl-3231-25/art-7/par-2: 前項 → 金融商品取引法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3231-25/art-7/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-7/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-7/par-1 - suppl-3231-25/art-7/par-2: 第七十九条の二十八第四項 → 金融商品取引法 第七十九条の二十八第四項 (Article 79-28, paragraph (4)), art-79-28/par-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-28/par-4 · https://japanlaw.org/l/323AC0000000025/art-79-28/par-4 - suppl-3231-25/art-7/par-2: 第七十九条の六十四第一項 → 金融商品取引法 第七十九条の六十四第一項 (Article 79-64, paragraph (1)), art-79-64/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-64/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-64/par-1 - suppl-3231-25/art-7/par-2: この項 → 金融商品取引法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3231-25/art-7/par-2 — 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 - suppl-3231-25/art-7/par-2: 第七十九条の七十一第一項 → 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 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 金融商品取引法 附則第五条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-5/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-5/par-1 - 金融商品取引法 附則第六条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-6/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-6/par-1 - 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 - 金融商品取引法 附則第八条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-8/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-8/par-1 - 金融商品取引法 附則第八条第三項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-8/par-3 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-8/par-3 - 金融商品取引法 附則第九条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-9/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-9/par-1 - 金融商品取引法 附則第十条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-10/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-10/par-1 - 金融商品取引法 附則第十一条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-3231-25/art-11/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3231-25/art-11/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-20261023T035921-021, 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