REGULATIONS CONCERNING TERMINOLOGY, FORMS AND METHODS OF PREPARATION OF FINANCIAL STATEMENTS, ETC. Copyright Roderick Seeman

Article 2 (Application of the Regulations to Companies which Carry Out Specified Businesses) In those situations where laws and regulations have specifically provided the terminology, forms and methods of preparation of financial statements for companies or designated corporations which engage in businesses, elsewhere specifically designated, are to file with the government agencies with jurisdiction over such business, or where such government agencies with jurisdiction over such businesses have established financial statement working rules (Hereinafter "working rules") which correspond to the provisions of these regulations, regardless of the provisions of Article 6, Articles 11 to 77, and Articles 79 to 118 of these regulations, financial statements which are to be filed in accordance with provisions of the Law by companies carrying out the said business, shall be in accordance with the provisions of such laws and regulations or working rules. However, concerning items the Minister of Finance designates deemed as necessary items which are not provided for in those laws and regulations or working rules, those limitations shall not apply.