# 銀行法 / Banking Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10) — address `suppl-3561-59/art-10` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/banking-act/suppl-3561-59/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-10 - 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. --- ### 第十条 suppl-3561-59/art-10 · https://japanlaw.org/en/banking-act/suppl-3561-59/art-10 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-10 **第一項** 新法第十七条及び第十八条の規定は、昭和五十七年四月一日以後に開始する営業年度及び当該営業年度に係る利益準備金の積立てについて適用し、同日前に開始した営業年度及び当該営業年度に係る利益準備金の積立てについては、なお従前の例による。 suppl-3561-59/art-10/par-1 · 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 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. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 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。 suppl-3561-59/art-10/par-2 · https://japanlaw.org/en/banking-act/suppl-3561-59/art-10/par-2 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-10/par-2 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. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - suppl-3561-59/art-10/par-1: 新法第十七条 → 銀行法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/banking-act/art-17 · https://japanlaw.org/l/356AC0000000059/art-17 - suppl-3561-59/art-10/par-1: 第十八条 → 銀行法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/banking-act/art-18 · https://japanlaw.org/l/356AC0000000059/art-18 - suppl-3561-59/art-10/par-2: 新法第十九条から第二十二条まで → 銀行法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/banking-act/art-19 · https://japanlaw.org/l/356AC0000000059/art-19 - suppl-3561-59/art-10/par-2: 新法第十九条から第二十二条まで → 銀行法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/banking-act/art-20 · https://japanlaw.org/l/356AC0000000059/art-20 - suppl-3561-59/art-10/par-2: 新法第十九条から第二十二条まで → 銀行法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/banking-act/art-21 · https://japanlaw.org/l/356AC0000000059/art-21 - suppl-3561-59/art-10/par-2: 新法第十九条から第二十二条まで → 銀行法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/banking-act/art-22 · https://japanlaw.org/l/356AC0000000059/art-22 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 銀行法 附則第九条第三項（経理に関する経過措置等） — https://japanlaw.org/en/banking-act/suppl-3561-59/art-9/par-3 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-9/par-3 - 銀行法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/en/banking-act/suppl-3561-59/art-27/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-27/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