最終更新日：2023/07/13
第五十四条 旧法の免許を受けた保険会社に係る旧法第八十五条第一項に規定する設立費用及び初めの五年度の事業費で、この法律の施行の際まだ償却されていない金額は、新法第百十三条第一項の規定により貸借対照表の資産の部に計上しているものとみなして、同項の規定を適用する。
正解を見る
Article 54 For the purpose of applying the provision of Article 113, paragraph (1) of the Current Act to any amount of the incorporation expenditures prescribed in Article 85, paragraph (1) of the Former Act or the business expenditures for the initial five years pertaining to an Insurance Company Licensed under the Former Act that has not been amortized by the time when this Act enters into force, such amount shall be deemed to have been credited to assets on the balance sheet pursuant to the provision of Article 113, paragraph (1) of the Current Act.
編集履歴（0）
