“J-SOX” is an unofficial term which refers to the Japanese requirements similar to the Sarbanes-Oxley Act (SOX) Sections 302 and 404 in the United States. J-SOX requirements are incorporated in the legislated draft entitled “Financial Instruments and Exchange Law” which covers new enactments of, and amendments to, financial instruments and Securities and Exchange Laws. This publication highlights frequently asked questions related to J-SOX including an update on the exposure draft issued to clarify specific requirements.