# 金融商品取引法 / Financial Instruments and Exchange Act — 第六十一条 (Supplementary Provisions, Article 61) - 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: 第六十一条 (Supplementary Provisions, Article 61) — address `suppl-4181-65/art-61` - 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-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-61 - 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. --- ### 第六十一条 suppl-4181-65/art-61 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-61 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-61 **第一項** 新金融商品取引法第四十八条の三の規定は、みなし登録金融機関については、施行日以後に開始する事業年度に係る同条第一項の金融商品取引責任準備金の積立てについて適用し、施行日前に開始した事業年度に係る旧証券取引法第六十五条の二第七項において準用する旧証券取引法第五十一条第一項の証券取引責任準備金の積立てについては、なお従前の例による。 suppl-4181-65/art-61/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-61/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-61/par-1 The provisions of Article 48-3 of the New Financial Instruments and Exchange Act apply, with regard to deemed registered financial institutions, to the accumulation of financial instruments transaction liability reserves under paragraph (1) of that Article for business years commencing on or after the effective date, and with regard to the accumulation of securities transaction liability reserves under Article 51, paragraph (1) of the Former Securities and Exchange Act as applied mutatis mutandis pursuant to Article 65-2, paragraph (7) of the Former Securities and Exchange Act for business years that commenced before the effective date, the provisions then in force continue to govern. machine translation, not official **第二項** みなし登録金融機関に係るこの法律の施行の際現に存する旧証券取引法第六十五条の二第七項において準用する旧証券取引法第五十一条第一項の証券取引責任準備金及び前項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旧証券取引法第六十五条の二第七項において準用する旧証券取引法第五十一条第一項の証券取引責任準備金は、新金融商品取引法第四十八条の三第一項の金融商品取引責任準備金として積み立てられたものとみなす。 suppl-4181-65/art-61/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-61/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-61/par-2 The securities transaction liability reserves under Article 51, paragraph (1) of the Former Securities and Exchange Act as applied mutatis mutandis pursuant to Article 65-2, paragraph (7) of the Former Securities and Exchange Act that exist at the time of the enforcement of this Act in relation to a deemed registered financial institution, and the securities transaction liability reserves under Article 51, paragraph (1) of the Former Securities and Exchange Act as applied mutatis mutandis pursuant to Article 65-2, paragraph (7) of the Former Securities and Exchange Act in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, are deemed to have been accumulated as financial instruments transaction liability reserves under Article 48-3, paragraph (1) of the New Financial Instruments and Exchange Act. machine translation, not official --- ## Cites - suppl-4181-65/art-61/par-1: 新金融商品取引法第四十八条の三 → 金融商品取引法 第四十八条の三 (Article 48-3), art-48-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-48-3 · https://japanlaw.org/l/323AC0000000025/art-48-3 - suppl-4181-65/art-61/par-1: 同条第一項 → 金融商品取引法 第四十八条の三第一項 (Article 48-3, paragraph (1)), art-48-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-48-3/par-1 · https://japanlaw.org/l/323AC0000000025/art-48-3/par-1 - suppl-4181-65/art-61/par-2: 前項 → 金融商品取引法 附則第六十一条第一項 (Supplementary Provisions, Article 61, paragraph (1)), suppl-4181-65/art-61/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-61/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-61/par-1 - suppl-4181-65/art-61/par-2: 新金融商品取引法第四十八条の三第一項 → 金融商品取引法 第四十八条の三第一項 (Article 48-3, paragraph (1)), art-48-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-48-3/par-1 · https://japanlaw.org/l/323AC0000000025/art-48-3/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 金融商品取引法 附則第六十一条第二項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-61/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-61/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 - claude-sonnet-5-5 — Machine translation, batch financial-instruments-and-exchange-act-20261023T035921-042, 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