# 資金決済に関する法律 / Payment Services Act — 第二十三条 (Article 23) - Law: 資金決済に関する法律 (Payment Services Act), 平成二十一年法律第五十九号 - English title "Payment Services 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: 第二十三条 (Article 23)（報告書） — address `art-23` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/payment-services-act/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/421AC0000000059/art-23 - 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. --- ### 第二十三条（報告書） — (Written Reports) caption: Ministry of Justice translation — Japanese Law Translation Database System art-23 · https://japanlaw.org/ja/payment-services-act/art-23 · https://japanlaw.org/l/421AC0000000059/art-23 **第一項** 前払式支払手段発行者は、基準日ごとに、内閣府令で定めるところにより、次に掲げる事項を記載した前払式支払手段の発行の業務に関する報告書を作成し、内閣総理大臣に提出しなければならない。 art-23/par-1 · https://japanlaw.org/ja/payment-services-act/art-23/par-1 · https://japanlaw.org/l/421AC0000000059/art-23/par-1 An issuer of prepaid payment instruments must, pursuant to the provisions of Cabinet Office Order, prepare a written report on the business of issuing prepaid payment instruments containing the following particulars as of the each base date, and submit it to the Prime Minister: Ministry of Justice translation — Japanese Law Translation Database System **一** 当該基準日を含む基準期間において発行した前払式支払手段の発行額 art-23/par-1/item-1 · https://japanlaw.org/ja/payment-services-act/art-23/par-1/item-1 · https://japanlaw.org/l/421AC0000000059/art-23/par-1/item-1 the amount of prepaid payment instruments issued during the record period including the relevant base date; Ministry of Justice translation — Japanese Law Translation Database System **二** 当該基準日における前払式支払手段の基準日未使用残高 art-23/par-1/item-2 · https://japanlaw.org/ja/payment-services-act/art-23/par-1/item-2 · https://japanlaw.org/l/421AC0000000059/art-23/par-1/item-2 the unused balance on the base date of prepaid payment instruments as of the relevant base date; Ministry of Justice translation — Japanese Law Translation Database System **三** 当該基準日未使用残高に係る発行保証金の額 art-23/par-1/item-3 · https://japanlaw.org/ja/payment-services-act/art-23/par-1/item-3 · https://japanlaw.org/l/421AC0000000059/art-23/par-1/item-3 the amount of the security deposits for issuance pertaining to the unused balance on the base date; and Ministry of Justice translation — Japanese Law Translation Database System **四** その他内閣府令で定める事項 art-23/par-1/item-4 · https://japanlaw.org/ja/payment-services-act/art-23/par-1/item-4 · https://japanlaw.org/l/421AC0000000059/art-23/par-1/item-4 other particulars specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の報告書には、財務に関する書類その他の内閣府令で定める書類を添付しなければならない。 art-23/par-2 · https://japanlaw.org/ja/payment-services-act/art-23/par-2 · https://japanlaw.org/l/421AC0000000059/art-23/par-2 Documents concerning finance and other documents specified by Cabinet Office Order must be attached to the written report referred to in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 自家型発行者については、基準日未使用残高が基準額以下となった基準日の翌日から当該基準日以後の基準日であって再び基準日未使用残高が基準額を超えることとなった基準日の前日までの間の基準日については、第一項の規定は、適用しない。 art-23/par-3 · https://japanlaw.org/ja/payment-services-act/art-23/par-3 · https://japanlaw.org/l/421AC0000000059/art-23/par-3 In the case of issuers of prepaid payment instruments for its own business, the provisions of paragraph (1) do not apply to Base Dates falling within a period from the day immediately following the Base Date on which the Unused Base Date Balance decreased to the standard amount to the day immediately preceding the subsequent Base Date on which the Unused Base Date Balance again exceeded the Standard Amount. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-23/par-2: 前項 → 資金決済に関する法律 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/payment-services-act/art-23/par-1 · https://japanlaw.org/l/421AC0000000059/art-23/par-1 - art-23/par-3: 第一項 → 資金決済に関する法律 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/payment-services-act/art-23/par-1 · https://japanlaw.org/l/421AC0000000059/art-23/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 資金決済に関する法律 第十四条第二項（発行保証金の供託） — https://japanlaw.org/ja/payment-services-act/art-14/par-2 · https://japanlaw.org/l/421AC0000000059/art-14/par-2 - 資金決済に関する法律 第二十三条第二項（報告書） — https://japanlaw.org/ja/payment-services-act/art-23/par-2 · https://japanlaw.org/l/421AC0000000059/art-23/par-2 - 資金決済に関する法律 第二十三条第三項（報告書） — https://japanlaw.org/ja/payment-services-act/art-23/par-3 · https://japanlaw.org/l/421AC0000000059/art-23/par-3 - 資金決済に関する法律 第百十二条第一項第六号 — https://japanlaw.org/ja/payment-services-act/art-112/par-1/item-6 · https://japanlaw.org/l/421AC0000000059/art-112/par-1/item-6 - 資金決済に関する法律 附則第九条第一項 — https://japanlaw.org/ja/payment-services-act/suppl-4211-59/art-9/par-1 · https://japanlaw.org/l/421AC0000000059/suppl-4211-59/art-9/par-1 - 資金決済に関する法律 附則第九条第一項第三号 — https://japanlaw.org/ja/payment-services-act/suppl-4211-59/art-9/par-1/item-3 · https://japanlaw.org/l/421AC0000000059/suppl-4211-59/art-9/par-1/item-3 - 資金決済に関する法律 附則第十二条第一項 — https://japanlaw.org/ja/payment-services-act/suppl-4211-59/art-12/par-1 · https://japanlaw.org/l/421AC0000000059/suppl-4211-59/art-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 資金決済に関する法律 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/421AC0000000059/20260812_508AC0000000064), retrieved 2026-10-12 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Payment Services Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4477/tb), retrieved 2026-10-12 - This site's parser, version 189 — 資金決済に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-12