February 25, 2021
Financial Services Agency
（Japanese version: published January 8, 2021)
Notice regarding the deadline for submission of annual securities and other reports in connection with the COVID-19 infection
Due to the extensive spread of COVID-19 infection, the national government issued a Declaration of a State of Emergency under the Act on Special Measures for Pandemic Influenza and New Infectious Diseases Preparedness and Response on January 7. In relation to the issuance of the Declaration, the Financial Services Agency has issued the following notice concerning the deadlines for submission of annual securities and other reports. If you have any inquiries, feel free to consult with the competent Local Finance (Branch) Bureau.
○ Regarding the disclosure of the documents based on the Financial Instruments and Exchange Act (annual securities report, internal control report, quarterly securities report, semi-annual securities report), if they cannot be submitted by the deadline due to unavoidable reasons triggered by the impact of the COVID-19 infection, you may receive an extension to the submission deadline according to the approval of the head of your local Finance Bureau or its branch office, so feel free to contact your local Finance Bureau or its branch office.
Annual securities report and Internal controls report：Within three months following the end of the fiscal year
Quarterly securities report：Within 45 days following the end of the quarterly accounting period
Semi-annual securities report：Within three months following the end of the interim accounting period
○ Also, regarding extraordinary reports, if a company cannot generate an extraordinary report by itself due to the impact of the COVID-19 infection, after the circumstances causing the delay end, the company shall submit the report as soon as possible, and the report shall be deemed to have been submitted without delay.
○ In addition to those mentioned herein, if you are facing any obstacles, difficulties, or other issues produced by the COVID-19 infection, please do not hesitate to contact the Finance Bureau or branch office in your jurisdiction.
- Press Releases & Public RelationsPage list Open
- Press Releases
- Press Conferences
- Official Statements
- FSA Weekly Review & ACCESS FSA
- For Financial Users
- Laws & RegulationsPage list Open
- Name of Laws and Regulations(PDF)
- Recent Changes (Legislation, Ordinances, Guidelines)
- Financial Instruments and Exchange Act
- Financial Monitoring Policy
- Public Comment
- No-Action Letter System
- Procedures concerning Foreign Account Management Institutions
- Regulated InstitutionsPage list Open
- List of Institutions
- Administrative Action
- For those engaging in High Speed Trading
- To Operators of Specially Permitted Businesses for Qualified Institutional Investors, etc.
- Asia Region Funds Passport (ARFP)