# 銀行法 / Banking Act — 第十八条 (Article 18) - Law: 銀行法 (Banking Act), 昭和五十六年法律第五十九号 - English title "Banking Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十八条 (Article 18)（資本準備金及び利益準備金の額） — address `art-18` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/banking-act/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/356AC0000000059/art-18 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十八条（資本準備金及び利益準備金の額） — (Amount of Capital Reserves and Retained Earnings Reserves) caption: Ministry of Justice translation — Japanese Law Translation Database System art-18 · https://japanlaw.org/en/banking-act/art-18 · https://japanlaw.org/l/356AC0000000059/art-18 **第一項** 銀行は、剰余金の配当をする場合には、会社法第四百四十五条第四項（資本金の額及び準備金の額）の規定にかかわらず、内閣府令で定めるところにより、当該剰余金の配当により減少する剰余金の額に五分の一を乗じて得た額を資本準備金又は利益準備金として計上しなければならない。 art-18/par-1 · https://japanlaw.org/en/banking-act/art-18/par-1 · https://japanlaw.org/l/356AC0000000059/art-18/par-1 Notwithstanding the provisions of Article 445, paragraph (4) (Amount of Stated Capital and Amount of Reserves) of the Companies Act, if a bank pays the dividend of surplus, it must allocate an amount arrived at when the amount of surplus to be reduced as a result of the payment of those dividends of surplus is multiplied by one-fifth as the capital reserves or retained earnings reserves, pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-18/par-1: 会社法第四百四十五条第四項 → 会社法 第四百四十五条第四項 (Article 445, paragraph (4)), art-445/par-4 — https://japanlaw.org/en/companies-act/art-445/par-4 · https://japanlaw.org/l/417AC0000000086/art-445/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 銀行法 第四十七条第二項（外国銀行の免許等） — https://japanlaw.org/en/banking-act/art-47/par-2 · https://japanlaw.org/l/356AC0000000059/art-47/par-2 - 銀行法 第六十五条第一項第九号 — https://japanlaw.org/en/banking-act/art-65/par-1/item-9 · https://japanlaw.org/l/356AC0000000059/art-65/par-1/item-9 - 銀行法 附則第十条第一項 — https://japanlaw.org/en/banking-act/suppl-3561-59/art-10/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-10/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 銀行法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/356AC0000000059/20260812_508AC0000000064), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Banking Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4498/tb), retrieved 2026-10-11 - This site's parser, version 189 — 銀行法 — structure, counts, cross-references and defined terms, computed 2026-10-11