第十条
Supplementary Provisions, Article 10
With regard to an amount that may be recorded in the assets section of the balance sheet as prescribed in Article 286-2, Article 286-3, or Article 286-5 of the New Act, and that a stock company existing at the time this Act comes into effect disbursed on or before the first account closing day that arrives after this Act comes into effect, the amount obtained by deducting from that amount the minimum amount that should have been amortized had these provisions been applied on or before that account closing day may be recorded in the assets section of the balance sheet at the account closing day following that account closing day. In this case, amortization of an equal amount or more must be made at each account closing day within the period obtained by deducting the period that has already elapsed from the amortization period under these provisions.
新法第二百八十六条ノ二、第二百八十六条ノ三又は第二百八十六条ノ五に規定する貸借対照表の資産の部に計上することができる金額で、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支出したものについては、その金額からその決算期以前にこれらの規定が適用されたならば償却すべきであつた額の最少額を控除した金額を、その決算期の次の決算期において、貸借対照表の資産の部に計上することができる。この場合においては、これらの規定による償却期間からすでに経過した期間を控除した期間内に、毎決算期に均等額以上の償却をしなければならない。
In the case referred to in the preceding paragraph, the amount recorded in the assets section of the balance sheet pursuant to that paragraph (excluding the amount of expenses necessary for issuing bonds) is deemed, for the purpose of applying Article 290, paragraph (1) of the New Act, to be an amount recorded in the assets section of the balance sheet pursuant to Article 286-2 or Article 286-3 of the New Act.