# 金融商品取引法 / Financial Instruments and Exchange Act — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（公認会計士又は監査法人による監査証明に関する経過措置） — address `suppl-4191-99/art-18` - 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-4191-99/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18 - 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. --- ### 第十八条（公認会計士又は監査法人による監査証明に関する経過措置） — Transitional Measures Concerning Audit Certification by a Certified Public Accountant or Audit Corporation caption: machine translation, not official suppl-4191-99/art-18 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18 **第一項** 第二条の規定による改正後の金融商品取引法（以下「新金融商品取引法」という。）第百九十三条の二第一項の規定は、施行日以後に開始する特定発行者（同項に規定する特定発行者をいう。以下この条及び次条において同じ。）の事業年度又は特定期間（新金融商品取引法第二十四条第五項に規定する特定期間をいう。以下この条及び次条において同じ。）に係る財務計算に関する書類（新金融商品取引法第百九十三条の二第一項に規定する財務計算に関する書類をいう。以下この項において同じ。）について適用し、施行日前に開始する特定発行者の事業年度又は特定期間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-4191-99/art-18/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-1 The provisions of Article 193-2, paragraph (1) of the Financial Instruments and Exchange Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Financial Instruments and Exchange Act") apply to documents on financial accounting (meaning documents on financial accounting prescribed in Article 193-2, paragraph (1) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this paragraph) for a business year or specified period (meaning a specified period prescribed in Article 24, paragraph (5) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this Article and the following Article) of a specified issuer (meaning a specified issuer prescribed in Article 193-2, paragraph (1) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this Article and the following Article) that begins on or after the effective date, and the provisions then in force continue to govern documents on financial accounting for a business year or specified period of a specified issuer that begins before the effective date. machine translation, not official **第二項** 新金融商品取引法第百九十三条の二第二項の規定は、施行日以後に開始する特定発行者の事業年度に係る内部統制報告書（新金融商品取引法第二十四条の四の四第一項に規定する内部統制報告書をいう。以下この項において同じ。）について適用し、施行日前に開始する特定発行者の事業年度に係る内部統制報告書については、なお従前の例による。 suppl-4191-99/art-18/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-2 The provisions of Article 193-2, paragraph (2) of the New Financial Instruments and Exchange Act apply to the internal control report (meaning the internal control report prescribed in Article 24-4-4, paragraph (1) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this paragraph) for a business year of a specified issuer that begins on or after the effective date, and the provisions then in force continue to govern the internal control report for a business year of a specified issuer that begins before the effective date. machine translation, not official --- ## Cites - suppl-4191-99/art-18/par-1: 第百九十三条の二第一項 → 金融商品取引法 第百九十三条の二第一項 (Article 193-2, paragraph (1)), art-193-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1 - suppl-4191-99/art-18/par-1: この条 → 金融商品取引法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4191-99/art-18 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18 - suppl-4191-99/art-18/par-1: 次条 → 金融商品取引法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4191-99/art-19 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-19 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-19 - suppl-4191-99/art-18/par-1: 新金融商品取引法第二十四条第五項 → 金融商品取引法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-24/par-5 · https://japanlaw.org/l/323AC0000000025/art-24/par-5 - suppl-4191-99/art-18/par-1: この項 → 金融商品取引法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-4191-99/art-18/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-1 - suppl-4191-99/art-18/par-2: 新金融商品取引法第百九十三条の二第二項 → 金融商品取引法 第百九十三条の二第二項 (Article 193-2, paragraph (2)), art-193-2/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-193-2/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2 - suppl-4191-99/art-18/par-2: 新金融商品取引法第二十四条の四の四第一項 → 金融商品取引法 第二十四条の四の四第一項 (Article 24-4-4, paragraph (1)), art-24-4-4/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-24-4-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-24-4-4/par-1 - suppl-4191-99/art-18/par-2: この項 → 金融商品取引法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4191-99/art-18/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 金融商品取引法 附則第十八条第一項（公認会計士又は監査法人による監査証明に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-1 - 金融商品取引法 附則第十八条第二項（公認会計士又は監査法人による監査証明に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-2 - 金融商品取引法 附則第二十九条第一項（政令への委任） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4191-99/art-29/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-29/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-20261023T035921-048, 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