Supplementary Provisions, Article 10
第十条
The provisions of Article 17 and Article 18 of the new Act apply to a business year starting on or after April 1, 1982, and the reserves of retained earnings to be set aside for that business year, and prior laws continue to govern the reserves of retained earnings set aside for the business year that started before that date and for that business year.
The provisions of Articles 19 through 22 of the new Act apply to the document provided for in those provisions which is related to the business year starting on or after April 1, 1982, and prior laws continue to govern the document provided for in Articles 10 through 12-2 of the former Act which is related to the business year starting before that date.
新法第十九条から第二十二条までの規定は、昭和五十七年四月一日以後に開始する営業年度に係るこれらの規定に規定する書類について適用し、同日前に開始した営業年度に係る旧法第十条から第十二条ノ二までに規定する書類については、なお従前の例による。