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

Article 10 Concerning the financial statements which corporations which perform the business subject to the provisions of Article 2 and designated corporations file based on the provisions of the Law, when there are items identical to the items which should be noted according to the provisions of these regulations, regardless of the said laws and regulations or working rules, the notes must be entered according to the provisions of these regulations. However, this restriction does not apply concerning items the Minister of Finance deems inappropriate for notation and separately designats in relation to specified industries.