Supplementary Provisions, Article 2Transitional Measures on Audit Reports

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 Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949); 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 Article 2, paragraph (5) of the Insurance Business Act; the same applies in the following Article).