# 金融商品取引法 / Financial Instruments and Exchange Act — 第三条 (Supplementary Provisions, Article 3)

- 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: 第三条 (Supplementary Provisions, Article 3)（半期報告書に関する経過措置） — address `suppl-5051-79/art-3`
- 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-5051-79/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-3
- 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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### 第三条（半期報告書に関する経過措置） — Transitional Measures Concerning Semiannual Securities Reports
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-79/art-3 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-3 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-3</sup>

**第一項**  第三号新金融商品取引法第二十四条の五第一項（同条第三項（第三号新金融商品取引法第二十七条において準用する場合を含む。）及び第三号新金融商品取引法第二十七条において準用する場合を含む。次項において同じ。）の規定は、第三号施行日以後に開始する事業年度に係る半期報告書（第三号新金融商品取引法第二十四条の五第一項に規定する半期報告書をいう。次項において同じ。）について適用し、第三号施行日前に開始した事業年度に係る半期報告書（第三号旧金融商品取引法第二十四条の五第一項に規定する半期報告書をいう。）については、なお従前の例による。
<sup>suppl-5051-79/art-3/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-3/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-3/par-1</sup>
The provisions of Article 24-5, paragraph (1) of the item (iii) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article (including as applied mutatis mutandis pursuant to Article 27 of the item (iii) New Financial Instruments and Exchange Act) and as applied mutatis mutandis pursuant to Article 27 of the item (iii) New Financial Instruments and Exchange Act; the same applies in the following paragraph) apply to a semiannual securities report (meaning the semiannual securities report prescribed in Article 24-5, paragraph (1) of the item (iii) New Financial Instruments and Exchange Act; the same applies in the following paragraph) for a business year that begins on or after the item (iii) effective date, and with respect to a semiannual securities report (meaning the semiannual securities report prescribed in Article 24-5, paragraph (1) of the item (iii) Old Financial Instruments and Exchange Act) for a business year that began before the item (iii) effective date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前条第一項の規定により第三号施行日以後に四半期報告書（事業年度における最初の四半期に係るものであって第三号施行日以後にその提出すべき期間が開始するものに限る。）を提出する場合においては、半期報告書の提出については、前項の規定にかかわらず、当該四半期が属する事業年度から、第三号新金融商品取引法第二十四条の五第一項の規定を適用する。
<sup>suppl-5051-79/art-3/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-3/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-3/par-2</sup>
In the case where a quarterly securities report (limited to one pertaining to the first quarter of a business year and for which the period for its submission begins on or after the item (iii) effective date) is submitted on or after the item (iii) effective date pursuant to the provisions of paragraph (1) of the preceding Article, with respect to the submission of a semiannual securities report, notwithstanding the preceding paragraph, the provisions of Article 24-5, paragraph (1) of the item (iii) New Financial Instruments and Exchange Act apply from the business year to which that quarter belongs.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5051-79/art-3/par-1: 第三号新金融商品取引法第二十四条の五第一項 → 金融商品取引法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-24-5/par-1 · https://japanlaw.org/l/323AC0000000025/art-24-5/par-1
- suppl-5051-79/art-3/par-1: 同条第三項 → 金融商品取引法 第二十四条の五第三項 (Article 24-5, paragraph (3)), art-24-5/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-24-5/par-3 · https://japanlaw.org/l/323AC0000000025/art-24-5/par-3
- suppl-5051-79/art-3/par-1: 第三号新金融商品取引法第二十七条 → 金融商品取引法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-27 · https://japanlaw.org/l/323AC0000000025/art-27
- suppl-5051-79/art-3/par-1: 次項 → 金融商品取引法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-5051-79/art-3/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-3/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-3/par-2
- suppl-5051-79/art-3/par-2: 前条第一項 → 金融商品取引法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5051-79/art-2/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-2/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-2/par-1
- suppl-5051-79/art-3/par-2: 前項 → 金融商品取引法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-5051-79/art-3/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-3/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-3/par-1
- suppl-5051-79/art-3/par-2: 第三号新金融商品取引法第二十四条の五第一項 → 金融商品取引法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-24-5/par-1 · https://japanlaw.org/l/323AC0000000025/art-24-5/par-1

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 金融商品取引法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-1/par-1/item-3 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-1/par-1/item-3
- 金融商品取引法 附則第二条第一項（四半期報告書に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-2/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-2/par-1
- 金融商品取引法 附則第三条第一項（半期報告書に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-3/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-3/par-1
- 金融商品取引法 附則第三条第二項（半期報告書に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5051-79/art-3/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-5051-79/art-3/par-2

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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-20261023T035921-059, 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
