Supplementary Provisions, Article 16Transitional Measures on Accumulation of Earned Reserve
第十六条(利益準備金の積立てに関する経過措置)
The provisions then in force continue to govern, after this Act comes into effect, the amount that a stock company or limited company is to accumulate as earned reserve at an account closing day on or before the last account closing day that arrived before this Act comes into effect.
この法律の施行前に到来した最終の決算期以前の決算期に株式会社又は有限会社が利益準備金として積み立てるべき金額に関しては、この法律の施行後も、なお従前の例による。