Provisional Report - Rinjihokokusho

Japanese: 臨時報告書 - りんじほうこくしょ

Companies that are required to submit securities reports must submit a report detailing the occurrence of certain events during the business year to the Minister of Finance (Article 24-5-3 of the Securities and Exchange Law). This is called an interim report. Interim reports are kept at the Ministry of Finance, the company's head office and major branches, stock exchanges, or securities dealers associations, and are available for public inspection (Article 25). The purpose of this interim report system is to disclose to investors important facts that arise during the business year.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

有価証券報告書を提出しなければならない会社は，事業年度の途中で一定の事由が生じたときに，その内容を記載した報告書を大蔵大臣に提出しなければならない(証券取引法24条の5‐3項)。これを臨時報告書という。臨時報告書は，大蔵省，会社の本店および主要な支店，証券取引所または証券業協会に備え置かれて，公衆の縦覧に供せられる(25条)。この臨時報告書の制度は，事業年度の途中で生じた重要事実を投資者に開示させるためのものである。

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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