Supplementary Provisions, Article 9
第九条
In applying Articles 285-2, 285-3, and 285-5 through 285-7 of the New Act, assets that a stock company existing at the time this Act comes into effect acquired or produced on or before the first account closing day that arrives after this Act comes into effect are deemed to have been acquired or produced on the day following that account closing day, at the maximum amount that may be assigned at that account closing day (or, if there is a value separately assigned within the range of that amount, that value).
新法第二百八十五条ノ二、第二百八十五条ノ三及び第二百八十五条ノ五から第二百八十五条ノ七までの規定の適用については、この法律の施行の際現に存する株式会社がこの法律の施行後最初に到来する決算期以前に取得し、又は製作した資産は、その決算期において附することができる最高額（その額の範囲内で別に附した価額があるときは、その価額）をもつて、その決算期の翌日に取得し、又は製作したものとみなす。
the new Actmachine translation
「新法」
The Act as amended by the amendment these supplementary provisions belong to.
Defined inSupplementary Provisions, Article 2, paragraph (1)