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

Article 4 For those companies which carry out both a business provided for in Article 2 and another business, in those situations where the said other business is the major business of the company, it is possible not to apply the provisions of Article 2 concerning the financial statements which the said company is to file in accord with the provisions of the Law. However, concerning items which are related to businesses subject to the application of the provisions of Article 2, it is possible to apply the provisions of Article 2.