# 金融商品取引法 / Financial Instruments and Exchange Act — 第十二条 (Supplementary Provisions, Article 12)

- 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: 第十二条 (Supplementary Provisions, Article 12)（検討） — address `suppl-5041-41/art-12`
- 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-5041-41/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-12
- 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.

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### 第十二条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-41/art-12 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5041-41/art-12 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-12</sup>

**第一項**  政府は、この法律の施行後五年を経過した場合において、この法律の施行状況、社会経済情勢の変化等を勘案し、公認会計士制度等について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。
<sup>suppl-5041-41/art-12/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5041-41/art-12/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-12/par-1</sup>
When five years have elapsed after this Act comes into effect, the Government is to examine the certified public accountant system, etc. in consideration of the status of the enforcement of this Act, changes in socioeconomic conditions, etc., and, if it finds it necessary, take required measures based on the results.
<sup>machine translation, not official</sup>

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## 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-20261023T035921-058, 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