# 金融商品取引法 / Financial Instruments and Exchange Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4151-67` - 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-4151-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4151-67 - 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. --- ## 附　則 平成一五年六月六日法律第六七号 suppl-4151-67 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4151-67/art-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-1 **第一項** この法律は、平成十六年四月一日から施行する。ただし、附則第二十八条の規定は公布の日から、第二条、次条、附則第三条、附則第五条、附則第六条、附則第八条から第十条まで、附則第三十条、附則第三十二条、附則第三十六条から第四十五条まで、附則第四十七条、附則第五十条、附則第五十二条及び附則第五十三条（金融庁設置法（平成十年法律第百三十号）第四条第十八号の改正規定に限る。）の規定は平成十八年一月一日から施行する。 suppl-4151-67/art-1/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-1/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-1/par-1 This Act comes into effect on April 1, 2004; provided, however, that the provisions of Article 28 of the Supplementary Provisions come into effect on the date of promulgation, and the provisions of Article 2, the following Article, Articles 3, 5, 6, 8 through 10, 30, 32, 36 through 45, 47, 50 and 52 of the Supplementary Provisions, and Article 53 of the Supplementary Provisions (limited to the provision amending Article 4, item (xviii) of the Act for Establishment of the Financial Services Agency (Act No. 130 of 1998)) come into effect on January 1, 2006. machine translation, not official ### 第三十三条（証券取引法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Securities and Exchange Act caption: machine translation, not official suppl-4151-67/art-33 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-33 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-33 **第一項** 附則第三十一条の規定による改正後の証券取引法（以下「新証券取引法」という。）第百九十三条の二第二項の規定（公認会計士法第二十四条の三の規定に係る部分を除く。）は、施行日以後に開始する事業年度に係る財務計算に関する書類（新証券取引法第百九十三条の二第二項に規定する財務計算に関する書類をいう。以下同じ。）について適用し、施行日前に開始した事業年度に係る財務計算に関する書類については、なお従前の例による。 suppl-4151-67/art-33/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-33/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-33/par-1 The provisions of Article 193-2, paragraph (2) (excluding the part pertaining to the provisions of Article 24-3 of the Certified Public Accountants Act) of the Securities and Exchange Act as amended by the provisions of Article 31 of the Supplementary Provisions (hereinafter referred to as the "New Securities and Exchange Act") apply to documents on financial accounting (meaning documents on financial accounting prescribed in Article 193-2, paragraph (2) of the New Securities and Exchange Act; the same applies hereinafter) for business years commencing on or after the effective date, and with regard to documents on financial accounting for business years that commenced before the effective date, the provisions then in force continue to govern. machine translation, not official **第二項** 新証券取引法第百九十三条の二第二項の規定（公認会計士法第二十四条の三の規定に係る部分に限る。）は、施行日以後に開始する会社の事業年度に係る財務計算に関する書類であって、公認会計士が当該会社の財務計算に関する書類について監査証明を行った事業年度以後の連続する事業年度に係る当該会社の財務計算に関する書類について適用する。 suppl-4151-67/art-33/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-33/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-33/par-2 The provisions of Article 193-2, paragraph (2) of the New Securities and Exchange Act (limited to the part pertaining to the provisions of Article 24-3 of the Certified Public Accountants Act) apply to documents on financial accounting of a company for business years commencing on or after the effective date, being documents on financial accounting of that company for the consecutive business years on or after the business year for which a certified public accountant conducted audit certification of the documents on financial accounting of that company. machine translation, not official ### 第五十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4151-67/art-54 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-54 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-54 **第一項** この法律（附則第一条ただし書に規定する規定については、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなおその効力を有することとされる場合及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4151-67/art-54/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-54/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-54/par-1 With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, the enforcement of those provisions; the same applies hereinafter in this Article) and to acts committed after the enforcement of this Act in the cases where provisions are to remain in force pursuant to the provisions of these Supplementary Provisions and in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第五十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4151-67/art-55 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-55 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-55 **第一項** 附則第二条から第三十条まで、附則第三十三条、附則第三十八条、附則第四十条、附則第四十三条、附則第四十五条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4151-67/art-55/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-55/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-55/par-1 Beyond what is provided for in Articles 2 through 30, Article 33, Article 38, Article 40, Article 43, and Article 45 of the Supplementary Provisions, and the preceding Article, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4151-67/art-33/par-1: 公認会計士法第二十四条の三 → e-Gov law 323AC0000000103, 第二十四条の三 (Article 24-3), art-24-3 — not held in this collection - suppl-4151-67/art-33/par-2: 公認会計士法第二十四条の三 → e-Gov law 323AC0000000103, 第二十四条の三 (Article 24-3), art-24-3 — not held in this collection - suppl-4151-67/art-54/par-1: 附則第一条 → 金融商品取引法 附則第一条 (Supplementary Provisions, Article 1), suppl-4151-67/art-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-1 - suppl-4151-67/art-54/par-1: この条 → 金融商品取引法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4151-67/art-54 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-54 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-54 - suppl-4151-67/art-55/par-1: 附則第三十三条 → 金融商品取引法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4151-67/art-33 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-33 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-33 - suppl-4151-67/art-55/par-1: 前条 → 金融商品取引法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4151-67/art-54 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-54 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-54 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 金融商品取引法 附則第五十四条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-54/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-54/par-1 - 金融商品取引法 附則第五十五条第一項（政令への委任） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4151-67/art-55/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-55/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-20261023T035921-036, 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