# 銀行法 / Banking Act — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（経理に関する経過措置等） — address `suppl-3561-59/art-9` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/banking-act/suppl-3561-59/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-9 - 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. --- ### 第九条（経理に関する経過措置等） — (Transitional Measures on Accounting) caption: Ministry of Justice translation — Japanese Law Translation Database System suppl-3561-59/art-9 · https://japanlaw.org/ja/banking-act/suppl-3561-59/art-9 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-9 **第一項** 昭和五十六年四月から開始する銀行の営業年度については、大蔵大臣の定めるところにより、同月から昭和五十七年三月までとすることができる。 suppl-3561-59/art-9/par-1 · https://japanlaw.org/ja/banking-act/suppl-3561-59/art-9/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-9/par-1 The business year of a bank that starts from April 1981 may be made to run from that month until March 1982, in accordance with the rules provided by the Minister of Finance. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 昭和五十六年四月から開始する銀行の営業年度を前項の規定によることとした場合における銀行法（昭和二年法律第二十一号）第八条の規定の適用については、同条中「毎決算期」とあるのは「当該営業年度ニ係ル決算期」と、「利益準備金」とあるのは「、当該営業年度中ニ商法第二百九十三条ノ五第一項ノ金銭ノ分配ヲ為ストキハ其ノ分配額ノ五分ノ一ヲ夫々利益準備金」とする。 suppl-3561-59/art-9/par-2 · https://japanlaw.org/ja/banking-act/suppl-3561-59/art-9/par-2 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-9/par-2 In the case where the business year of a bank that starts in April 1981 is made to run as provided in the preceding paragraph, with regard to the application of the provisions of Article 8 of the Banking Act (Act No. 21 of 1927), the term "each settlement period" in that Article is deemed to be replaced with "the settlement period pertaining to the business year concerned", and the term "retained earnings reserve" is deemed to be replaced with ", if a distribution of money under Article 293-5, paragraph (1) of the Commercial Code is made during the business year concerned, one fifth of the amount of such distribution in each case as retained earnings reserve". machine translation, not official **第三項** 前項の規定中「銀行法（昭和二年法律第二十一号）第八条の規定の適用」とあるのは、施行日以後においては、「次条第一項の規定によりなお従前の例によることとされる旧法第八条の規定」と読み替えるものとする。 suppl-3561-59/art-9/par-3 · https://japanlaw.org/ja/banking-act/suppl-3561-59/art-9/par-3 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-9/par-3 The term "In applying the provisions of Article 8 of the Banking Act (Act No. 21 of 1927)" in the preceding paragraph is deemed to be replaced with "The provisions of Article 8 of the former Act, which is to be governed by the prior laws pursuant to the provisions of paragraph (1) of the following Article" on and after the effective date. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - suppl-3561-59/art-9/par-2: 前項 → 銀行法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3561-59/art-9/par-1 — https://japanlaw.org/ja/banking-act/suppl-3561-59/art-9/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-9/par-1 - suppl-3561-59/art-9/par-3: 前項 → 銀行法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3561-59/art-9/par-2 — https://japanlaw.org/ja/banking-act/suppl-3561-59/art-9/par-2 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-9/par-2 - suppl-3561-59/art-9/par-3: 次条第一項 → 銀行法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3561-59/art-10/par-1 — https://japanlaw.org/ja/banking-act/suppl-3561-59/art-10/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-10/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 銀行法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/banking-act/suppl-3561-59/art-1/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-1/par-1 - 銀行法 附則第九条第二項（経理に関する経過措置等） — https://japanlaw.org/ja/banking-act/suppl-3561-59/art-9/par-2 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-9/par-2 - 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/ja/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/ja/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 - claude-sonnet-5-5 — Machine translation, batch banking-act-20261012T020531-003, translated 2026-10-12 - This site's parser, version 189 — 銀行法 — structure, counts, cross-references and defined terms, computed 2026-10-11