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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that the provisions of amending , , and , , and , the provisions of of the Supplementary Provisions amending and , the provisions of of the Supplementary Provisions amending and , the provisions of of the Supplementary Provisions amending , the provisions of of the Supplementary Provisions amending and the provisions deleting , the provisions of of the Supplementary Provisions amending , the provisions of of the Supplementary Provisions adding one Article after and the provisions amending , the provisions of of the Supplementary Provisions amending , the provisions of of the Supplementary Provisions amending and , the provisions of of the Supplementary Provisions amending , the provisions of of the Supplementary Provisions amending and the provisions deleting , the provisions of of the Supplementary Provisions, the provisions of of the Supplementary Provisions adding one paragraph to , the provisions amending and , , and , the provisions deleting , the provisions amending , , , and , and the provisions deleting and , the provisions of of the Supplementary Provisions amending , and the provisions of of the Supplementary Provisions amending and come into effect as of April 1, 2000.

この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、中、、及び、並びにの改正規定並びに中及びの改正規定、中及びの改正規定、中の改正規定、中の改正規定及びを削る改正規定、中の改正規定、中の次に一条を加える改正規定及びの改正規定、中の改正規定、中及びの改正規定、中の改正規定、中の改正規定及びを削る改正規定、の規定、中に一項を加える改正規定、及び、並びにの改正規定、を削る改正規定、、、及びの改正規定並びに及びを削る改正規定、中の改正規定並びに中特定目的会社による特定及びの改正規定は、平成十二年四月一日から施行する。

Supplementary Provisions, Article 2Transitional Measures on Audit Reports

第二条（監査報告書に関する経過措置）

The provisions then in force continue to govern the particulars to be stated in audit reports to be prepared for business years that ended before this Act comes into effect; the same applies to the particulars to be stated in audit reports to be prepared for business years that ended before this Act comes into effect with regard to the Norinchukin Bank, 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 (meaning cooperative federations that carry out the business set forth in ; the same applies in the following Article), Shinkin banks and federations of Shinkin banks, labor banks and federations of labor banks, and mutual companies (meaning mutual companies prescribed in ; the same applies in the following Article).

この法律の施行前に終了した営業年度について作成すべき監査報告書の記載事項に関しては、なお従前の例による。農林中央金庫、農業協同組合及び農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会、信用協同組合及び信用協同組合連合会（の事業を行う協同組合連合会をいう。次条において同じ。）、信用金庫及び信用金庫連合会、労働金庫及び労働金庫連合会並びに相互会社（に規定する相互会社をいう。次条において同じ。）についての、この法律の施行前に終了した事業年度について作成すべき監査報告書の記載事項に関しても、同様とする。

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;

農林中央金庫、商工組合中央金庫、農業協同組合及び農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会、信用協同組合及び信用協同組合連合会、船主相互保険組合、信用金庫及び信用金庫連合会並びに労働金庫及び労働金庫連合会についての、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事業年度終了の日における金銭債権等の評価

with regard to securities investment corporations (meaning securities investment corporations prescribed in ), the valuation of monetary claims, etc. at the account closing day of a business period (meaning the business period prescribed in ) that began before the amending provisions set forth in the proviso to Article 1 of the Supplementary Provisions come into effect;

証券投資法人（に規定する証券投資法人をいう。）についての、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期間（に規定する営業期間をいう。）の決算期における金銭債権等の評価

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.

相互会社についての、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事業年度の決算期における金銭債権等の評価

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