米国ＪＯＢＳ法による証券規制の変革
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- けんじ おなか
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44 Startup America Initiative Access to Capital Conference IPO Letter from Chairman Issa of House Committee on Oversight and Government Reform to Chairman Schapiro of SEC (March 22, 2011) SEC SOX = SEC IPO Rebuilding the IPO On-Ramp On-RampIPO 10 5 IPO 1
45 6 (1) Reopening American Capital Markets to Emerging Growth Companies (2) Access to Capital for Job Creators (3) Crowdfunding SEC SEC (4) Small Company Capital Formation SEC 5 50 (5) Private Company Flexibility and Growth (6) Capital Expansion
46 emerging growth companyegc IPO 5 Section 101 = 1 Section 102(a) Section 102(b) Section 103 Section IPO IPO IPO IPO IPO 15 1 Q&A = = A=JOBS
47 IPO IPO 10 JOBS NASD Rule 2711/NYSE Rule472 EGC IPO Section 105(a)(b)(d) IPO gun jumping 10b-5 5 (c) 2 (a)(3) JOBS EGC qualified institutional buyersqibs accredited investorsinstitutional accredited investors IAIs Section 105(c) Section 106(a) 4
48 general solicitation or general advertising 144A Letter from Chairman Issa of House Committee on Oversight and Government Reform to Chairman Schapiro of SEC (March 22, 2011) JOBS SEC Release No A 506 Section 201(a)(b) Section 201(c) 5
49 KivaKickstarter40BillionIndieGoGoInvestedIn A SEC prospectusoffering circular D In the matter of Michael Migliozzi II and Brian William Flatow (Release No (June 8, 2011)) Pabst Brewing Company 300 BuyaBeerCompany.com 6
50 pledges crowdsourced certificate of ownership Buy a Beer Company LLC LLC 5 (c) cease and desist order Section 301 Section 302(a) Section302(b) SEC Section302(c)(d) Section304(a)(b) 7
51 3 (b)(b)(1) A 12 5 cf. 3 (b) SEC A SEC A A (b)(2) A Section (g) 10 held on record 500 IPO Section
52 JOBS (?) 2 (?) launch pre-marketing JOBS cf. 9 B2-12 9
53 IPO POWL WG WG JOBS Due Process 10
54 IPO IPO Task ForceRebuilding the IPO On-Ramp IPO SECReport to Congress on Decimalization(July 2012) Country Percentage of IPOs $50 million or Total Number of IPOs below Singapore 92% 81% 438 Australia 84% 89% 1,339 Hong Kong 80% 59% 756 Canada 84% 78% 1,599 United Kingdom 75% 73% 1,676 Taiwan 68% 92% 461 China 98% 86% 1,109 United States 58% 26% 3,300 South Korea 90% 95% 923 Japan 82% 85% 1,934 Germany 64% 57% 581 India 86% 72% 291 Source: IPO offer price and number of IPOs from Bloomberg. 11
55 Securities Act of (a)(19) 1934 Securities Exchange Act of (a)(80) emerging growth companyegc total annual gross revenues 10 EGC EGC b-2 cf. 12b-2 large accelerated filers non-affiliates (a) 15 (d) (a) 15 (d) EGC EGC 1
56 (a) executive compensation 14A (e)(2) EGC 14A (a)(b) EGC EGC 14 (i) EGC 2010 Investor Protection and Securities Reform Act of 2010=Dodd-Frank Wall Street Reform and Consumer Protection Act 9 =953 (a) 14 (i) = 953 (b)(1) EGC S-K 402 = 953 (b)(1) EGC S-K 402 non-affiliates 75 (b) 7 (a)(2) EGC IPO 2 IPO EGC IPO selected financial date EGC 2002 =Sarbanes-Oxley Act of 2002SOX cf. SOX 2 (a)(7)issuer (d) 2
57 13 (a) EGC selected financial date EGC SOX SOX 404 (b) EGC attest SOX 103 (a)(3)(c) EGC Public Company Accounting Oversight Board auditor discussion and analysis supplement EGC EGC SEC (a) 2 (a)(3) 2 (a)(10)prospectus 5 (c) EGC an offer for sale or offer to sell a security 3
58 (b) 15D (c) SEC EGC IPO associated persons EGC (c) 5 (d) EGC EGC qualified institutional buyersaccredited investors (d) SEC EGC IPO EGC IPO public appearance (a) 6 (e) EGC IPO SEC SEC 21 SEC SEC cf. 433(h)(4)road show 4
59 (b) tick size 11A (c)(6) SEC 1 10 decimalizationsec 90 SEC EGC 1 SEC 1 10 EGC EGC EGC EGC SEC EGC EGC EGC SEC S-K EGC SEC 180 (a) SEC SEC 90 D (c)general solicitation or general advertising accredited investors 5
60 506 SEC SEC A(d)(1) qualified institutional buyers (b) 4 (b) 506 (c) 4 (b) 4 2 (b) D 506 (A)(C) ancillary services (A)(C) (A) (B) (C) 3 (a)(39)statutory disqualification 6
61 2012 Capital Raising Online While Deterring Fraud and Unethical Non-Disclosure Act of 2012 CROWDFUND Act (a) 4 (a)(6) , A (a) 4A (b) (b) 4A 4A (a) 4 (6) intermediary (1) (2) (3) SEC (4) (A)SEC (B) (C) SEC (5) SEC 20 (6) 21 4A (b)sec 7
62 (7) SEC (8) 12 4 (6) (6)(B)SEC (9) SEC (10) promoters, finders, or lead generators (11) (12) SEC 4A (b) 4 (6) (1) SEC (A) (B) 20 (C) (D) 10 CEO SEC (E) (F) (G) (H) 20 M&A (I) SEC (2) (3) SEC 8
63 (4) 1 SEC SEC (5) SEC 4A (c) 4 (6) issuer 4 (6) 4A (c)issuer CEOCFO CAO 4 (6) 4A (d) SEC 4A (b) SEC 4A (e) 4 (6) 1 SEC SEC 4A (f) 4 (6) (d) SEC 4A (g) 4A 4 (6) 4 (6) 9
64 4A (h) SEC (6) 4A (b) 4 (6)(B) SEC (c) SEC (6) 4A (d) SEC (6) 4 (6) 12 (g)(6) SEC 4 (6) 12 (g)sec 270 (a) 3 (h) SEC 15 (a)(1) SEC SEC 15 (b)(8) 15A SEC 10
65 (b) 3 (a)(80) funding portal 4 (6) intermediary SEC (a) 18 (b)(4)(c) 4 (6) (b) 18 (c)(1) 4 (6) (c) 18 (c)(2)(f) 18 (b)(4)(b)(c) (d) 15 (i)(2) SEC 11
66 3 (b)(2) SEC (A) (B) (C) (D) 12 (a)(2) (E) SEC solicit interest (F) SEC (G) SEC SEC SEC 3 (b)(3) 3 (b)(2) 3 (b)(4) SEC 3 (b)(2) SEC 3 (b)(5) 2011 Small Company Capital Formation Act of (b)(2)(a) 12
67 18 (b)(4)(d) 3 (b)(2) SEC qualified purchaser Comptroller General A 3 12 (g)(1)(a) 12 (g)(1) (g)(5) 12 (g)(1)held of record 5 SEC 12 (g)(5) 5 13
68 SEC 12g5-1 SEC (g)(1)(b) 12 (g)(1) (g)(4) 15 (d) SEC 1 SEC
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野村資本市場研究所｜米国におけるクラウド・ファンディングの現状と課題（PDF）
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