Supplementary Provisions, Article 9Transitional Measures on Accounting
第九条（経理に関する経過措置等）
The business year of a bank that starts from April 1981 may be made to run from that month until March 1982, in accordance with the rules provided by the Minister of Finance.
昭和五十六年四月から開始する銀行の営業年度については、大蔵大臣の定めるところにより、同月から昭和五十七年三月までとすることができる。
In the case where the business year of a bank that starts in April 1981 is made to run as provided in the preceding paragraph, with regard to the application of the provisions of Article 8 of the Banking Act (Act No. 21 of 1927), the term "each settlement period" in that Article is deemed to be replaced with "the settlement period pertaining to the business year concerned", and the term "retained earnings reserve" is deemed to be replaced with ", if a distribution of money under Article 293-5, paragraph (1) of the Commercial Code is made during the business year concerned, one fifth of the amount of such distribution in each case as retained earnings reserve".
The term "In applying the provisions of Article 8 of the Banking Act (Act No. 21 of 1927)" in the preceding paragraph is deemed to be replaced with "The provisions of Article 8 of the former Act, which is to be governed by the prior laws pursuant to the provisions of paragraph (1) of the following Article" on and after the effective date.