Supplementary Provisions, Article 3Transitional Measures on Valuation of Monetary Claims, etc.
第三条（金銭債権等の評価に関する経過措置）
The provisions then in force continue to govern the valuation of monetary claims, bonds and other debt securities, and equity interests in shares and other investments at the account closing day of a business year that began before the amending provisions set forth in the proviso to Article 1 of the Supplementary Provisions come into effect (hereinafter in this Article referred to as "valuation of monetary claims, etc."); the same applies to the valuation of monetary claims, etc. set forth in the following items:
附則第一条ただし書に掲げる改正規定の施行前に開始した営業年度の決算期における金銭債権、社債その他の債券及び株式その他の出資による持分の評価（以下この条において「金銭債権等の評価」という。）に関しては、なお従前の例による。次の各号に掲げる金銭債権等の評価に関しても、同様とする。
with regard to the Norinchukin Bank, the Central Bank for Commercial and Industrial Cooperatives, agricultural cooperatives and federations of agricultural cooperatives, fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives and federations of fishery processing cooperatives, credit cooperatives and federations of credit cooperatives, ship owner's mutual insurance unions, Shinkin banks and federations of Shinkin banks, and labor banks and federations of labor banks, the valuation of monetary claims, etc. as of the last day of a business year that began before the amending provisions set forth in the proviso to Article 1 of the Supplementary Provisions come into effect;
with regard to securities investment corporations (meaning securities investment corporations prescribed in Article 2, paragraph (11) of the Act on Securities Investment Trusts and Securities Investment Corporations (Act No. 198 of 1951)), the valuation of monetary claims, etc. at the account closing day of a business period (meaning the business period prescribed in Article 133, paragraph (2) of that Act) that began before the amending provisions set forth in the proviso to Article 1 of the Supplementary Provisions come into effect;
with regard to mutual companies, the valuation of monetary claims, etc. at the account closing day of a business year that began before the amending provisions set forth in the proviso to Article 1 of the Supplementary Provisions come into effect.
federation of credit cooperativesmachine translation
「信用協同組合連合会」
In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 125 of 1999, a federation of cooperatives that carries on the business set out in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949).
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3
mutual companymachine translation
「相互会社」
In Articles 2 and 3 of the supplementary provisions (附則) of Act No. 125 of 1999, a mutual company as defined in Article 2, paragraph (5) of the Insurance Business Act.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3
valuation of monetary claims, etc.machine translation
「金銭債権等の評価」
The valuation of monetary claims, bonds and other debt securities, and shares and other equity interests at the account closing day (決算期) of a business year; where the business year began before the amendments named in the proviso to Article 1 of the supplementary provisions (附則) of Act No. 125 of 1999 came into effect, the former rules continue to apply to it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article