Supplementary Provisions, Article 15Transitional Measures for the Restriction on Dividends of Profits
第十五条(利益の配当の限度に関する経過措置)
With regard to the restriction on dividends of profits of a stock company or limited company relating to 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係る株式会社又は有限会社の利益の配当の限度に関しては、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)