# 金融商品取引法 / Financial Instruments and Exchange Act — 第六十条 (Supplementary Provisions, Article 60) - 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: 第六十条 (Supplementary Provisions, Article 60) — address `suppl-4181-65/art-60` - 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-4181-65/art-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-60 - 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. --- ### 第六十条 suppl-4181-65/art-60 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-60 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-60 **第一項** 新金融商品取引法第四十八条の二第一項及び第三項の規定は、施行日以後に終了する事業年度に係る同条第一項の事業報告書について適用し、施行日前に終了した事業年度に係る旧証券取引法第六十五条の二第五項において準用する旧証券取引法第四十九条第一項の営業報告書については、なお従前の例による。 suppl-4181-65/art-60/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-60/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-60/par-1 The provisions of Article 48-2, paragraphs (1) and (3) of the New Financial Instruments and Exchange Act apply to the business report under paragraph (1) of that Article for a business year ending on or after the effective date, and with regard to the business report under Article 49, paragraph (1) of the Former Securities and Exchange Act as applied mutatis mutandis pursuant to Article 65-2, paragraph (5) of the Former Securities and Exchange Act for a business year that ended before the effective date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-65/art-60/par-1: 新金融商品取引法第四十八条の二第一項 → 金融商品取引法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-48-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-48-2/par-1 - suppl-4181-65/art-60/par-1: 第三項 → 金融商品取引法 第四十八条の二第三項 (Article 48-2, paragraph (3)), art-48-2/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-48-2/par-3 · https://japanlaw.org/l/323AC0000000025/art-48-2/par-3 --- ## 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-20261023T035921-041, 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