...The Basic Law for Regulating Securities Exchange was promulgated in 1948 with the objective of ensuring fairness in the issuance, sale and purchase of securities and other transactions, and facilitating the circulation of securities (Article 1 of the Securities and Exchange Law) in order to contribute to the proper management of the national economy and the protection of investors. (The law of the same name was promulgated in 1947, but was only partially enacted and then fully revised in 1948.) Based on the suggestion of the Occupation Army Headquarters at the time, it was enacted based on the American Securities Act of 1933 and the Securities Exchange Act of 1934, and the previously existing Securities Business Regulation Law, Securities Underwriting Law, and Securities Sales Law were abolished. ... From [Disclosure]…It is the disclosure of important information about a company to the company's stakeholders, which is translated as corporate information disclosure. The purpose of disclosure differs between the Securities and Exchange Act and the Commercial Code. … *Some of the terminology used in relation to "corporate disclosure" is listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…国民経済の適切な運営及び投資者の保護に資するため,有価証券の発行及び売買その他の取引を公正ならしめ,かつ,有価証券の流通を円滑ならしめることを目的として(証券取引法1条),1948年に公布された,証券取引を規制する基本法(1947年に公布された同名の法律が,一部が施行されただけで48年に全面改正されたもの)。当時の占領軍司令部の示唆に基づき,アメリカの1933年証券法および1934年証券取引所法を模範として制定され,それによって従前から存在した有価証券業取締法,有価証券引受業法及び有価証券販売業法は廃止された。… 【ディスクロージャー】より…企業に関する重要な情報を企業の利害関係者に開示することで,企業内容開示と訳される。ディスクロージャーの目的は,証券取引法上のそれと商法上のそれとでは異なる。… ※「企業内容開示」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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