Supplementary Provisions, Article 12Transitional Measures Concerning Reserves of Corporations
第十二条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern, except in the case provided for in the following paragraph.
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date, if, on or after the Effective Date, the case comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the provisions of that paragraph govern.
法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。