Supplementary Provisions, Article 14Transitional Measures on Accumulation of Earned Reserve
第十四条(利益準備金の積立てに関する経過措置)
With regard to the amount that a stock company or limited company is to set aside as earned reserve for an account closing day on or before the last account closing day, the provisions then in force continue to govern.
直前決算期以前の決算期に株式会社又は有限会社が利益準備金として積み立てるべき金額に関しては、なお従前の例による。
last account closing daymachine translation
「直前決算期」
The last account closing day (決算期) that arrived before Act No. 79 of 2001 came into effect, at whose annual shareholders' meeting a stock company may have resolved to buy back its own shares.
Short name set inSupplementary Provisions, Article 3, paragraph (1)