The amount that is required to be reported as capital reserves at the time of entity conversion and necessary particulars otherwise relevant to accounting in connection with entity conversion are specified by Cabinet Office Order.
組織変更に際して資本準備金として計上すべき額その他組織変更に際しての計算に関し必要な事項は、内閣府令で定める。
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entity conversion
「組織変更」
In the division on the entity conversion of a member financial instruments exchange (Chapter V, Section 2, Subsection 1, Division 6), the change, under Article 101, of a member financial instruments exchange (会員金融商品取引所) into an incorporated financial instruments exchange (株式会社金融商品取引所).
Short name set inArticle 101-2, paragraph (1)· applies only in this division