Article 25-2.　The amount of a call to be made on each share as provided for by Item 3, Par.1 of the preceding Article shall be in excess of the amount of the final loss to be liquidated and absorbed worked out on each share, from which is deducted the paid amount of the said share, provided that the said amount shall not be in excess of the unpaid amount of the said share.

Article 25-3.　In case where any financial institution which has ever issued the certificates of share (including certificates of contribution and certificates of fund, and the same shall apply hereunder) has to reduce its capital, it shall, after obtaining the approval as referred to in Par.1, Art.27 and together with the public notification as referred to in Par.1, Art.28, publicly notify, that the stockholders who shall absorb the final loss of the said financial institution or the pledgees in the shares of the said stockholders who are inscribed in the list of stockholders (to be applied to the list of contributors and such like, hereunder) should submit their certicates of share within a certain period to the said financial institution.

Article 25-4.　Financial institutions collecting unpaid capital stocks shall, as regards the shares of which the payment of the unpaid capital stocks should be made as provided for in the stipulations of the definite documents of the final disposition procedure, without delay after obtaining the approval of Par.1, Art.27, shall make calls to the stockholders (including those, having been stockholders at the designated hour, who became again since the designated hour assignees of the said shares) other than the stockholders inscribed in the lists of stockholders at the designated hour (in the case inheritance or division or amalgamation was effected, as regards persons who were at the designated hour inscribed as the stockholders in the lists of stockholders of the financial institution other than the financial institutions as provided for in Par.1, Art.57, their general successors;and hereunder to be designated as stockholders of the designated hour) that they shall make, within the period of Par.1 of the preceding Article (as regards the financial institutions which don't issue the certificates of share, within the period neither more than two months nor less than one month after the date of the public notification of Par.1, Art.28 which should be determined by them,) the payment of the unpaid capital stocks of the said shares as prescribed in the definite documents of the final disposition procedure;and shall at the same time notify the said stockholders and the persons inscribed in the lists of stockholders as the pledgees in the shares of the said stockholders that in case the stockholders failed to make their payments, the calls should lose their force and that the said stockholders should forfeit thir rights to the said shares.

Article 25-5.　The financial institutions collecting. unpaid capital stocks shall within two weeks after the maturity of the period as prescribed by Art.25-4, Par.1 appoint the date of payment in accordance with the stipulation of the definite documents of the final disposition procedure, and shall call in for payment of the unpaid capital stocks to the stockholders (excluding the stockholders who have made the payment as prescribed by the provisions of Par.1 of the preceding Article, or the stockholders of the designated hour who have their residences in foreign countries).

Article 25-6.　In the case the shares for which the call was made in accordance with the stipulations of Par.1 of the preceding Article, come under one of the categories given hereunder, and in the case the stockholders made no payment by the maturity of the period of payment, the said stockholders shall become exempt from the liability of payment of the capital stocks (including the contributions. Hereinafter the same) for which the call was made as prescribed by the same paragraph, and shall forfeit the rights of stockholders to the shares of which the payment of capital stocks was not made.

Article 25-7.　In case the shares, for which the call for payment was made by virtue of the provisions of Par.1, Art.25-5, are other than those prescribed in each item of the preceding Article, and the stockholders failed to make payment by the maturity of the period of payment, the financial institutions collecting unpaid capital stocks may be authorized to put the said shares, of which the stockholders have failed to pay the unpaid capital stocks, in auction in accordance with the stipulations of the Auction Law, or may dispose of the same stocks in other manners. In this case, the said financial institutions shall be entitled to claim the compensation for damage or the penalty stipulated in the articles of incorporation.

Article 25-8.　In the case the stockholders (as regards trusted shares, the trustors) called in for payment pursuant to the provisions of Par.1. Art.25-5 are financial institutions, to which the provisions of Item 7 or 9, Par.1. Art.24 are applied, the stockholders, classifying the shares called in for payment into groups of persons who issued the shares, sorts of the shares and the varieties of amounts of payment called in for as to the shares of numbers in each group, gotten by dividing the amount of the final loss to be liquidated and absorbed calculated in each group pursuant to the provisions of Item 7 or 9 of the same paragraph by the amount of payment called in for per share belonging to the group and raised fractions lower than 1 to 1, shall be exempted from the liabilities of payment of capital stocks called in for as provided for by Par.1, Art.25-5 and at the same time forfeit the rights of stockholders on the date of the abrogation of the segregation of the new accounts and the old accounts of the said financial institutions. In this case, the claim for payment of capital stocks of other shares called in for by virtue of the same paragraph shall not lapse regardless the provision of Par.3, Art.25.

Article 25-9.　In the case the stockholders (as regards trusted shares, the trustors) called in for payment pursuant to the provision of Par.1, Art.25-5 are the special accounting companies, to which the provision of Art.19 of the Enterprise Reconstruction, and Reorganization Law are applied or are applied with due modifications, the stockholders, classifying the shares called in for payment into groups of persons who issued the shares, sorts of the shares and varieties of amounts of payment called in for, as to the shares of numbers in each groups, gotten by multiplying numbers of the shares appertaining to each group by the ratio of Item 10, Art.6 of the same Law as prescribed in the definite reorganization programme as provided for by Art.18 of the same Law and raised fractions lower than 1 to 1, shall be exempted from the liabilities of payment of capital stocks called in for as provided for by Par.1, Art.25-5 and at the same time forfeit the rights of the stockholders, on the date of the merger of the old accounts with the new accounts of the said special accounting companies (the date of maturity of the period of payment, in case the special accounting companies to which are applied or applied with due modifications the provisions as prescribed for in Item 1, Par.1. Art.36 of the same Law were called in for payment before the day of completion of the whole of the reorganization plan after the date of the merger of the old accounts with the new accounts).

Article 25-10.　As regards the shares issued by the special accounting joint-stock companies of the Enterprise Reconstruction and Reorganization Law (including the persons to whom are applied with due modifications the provisions of the same Law by virtue of the provisions prescribed in Art.52 of the same Law), the claim for payment of capital stocks of other shares than the shares, of which financial institutions should be exempted from payment of capital stocks and to which they should forfeit the rights as stockholders in accordance with the provisions of the Ordinance based on the provisions of Art.12 of the same Law, shall not lapse notwithstanding the provisions of Par.3, Art.25.

Article 25-11.　In the case where financial institutions (trustees of trusted shares with regard to those of which financial institutions are trustors), having been already applied the provisions of Item 7 or 9, Par.1, Art.24, were called in for payment in accordance with the provisions of Par.1, Art.25 after the abrogation of the segregation of the new and old accounts of the said financial institutions (the financial institutions who are trustors with regard to trusted shares of which the said financial institutions are trustors, in the same manner in this Article), the stockholders, as to the shares to which the said stockholders should have forfeited the rights as stockholders by virtue of the provisions of Par.1, Art.25-8 if the said calling in for payment had been made before the abrogation of the segregation of the new and old accounts of the said financial institutions, shall be exempted from the obligations of payment of capital stocks called in for as prescribed for in Par.1, Art.25-5 on the date of payment of capital stocks of the said shares.

Article 25-12.　In the case where special accounting companies (trustees with regard to trusted shares of which the special accounting companies are trustors) received a call for payment of unpaid capital stocks pursuant to the provisions of Par.1, Art.25-5 after the date of the merger of the old accounts with the new accounts (the date of completion of whole of the reorganization plan with regard to special accounting companies to which are applied or applied with due modifications the provisions as prescribed for in Item 1, Par.1, Art.36 of the Enterprise Reconstruction and Reorganization Law, in the same manner in this Article) of the said special accounting companies (special accounting companies who are trustors with regard to trusted shares of which the special accounting companies are trustors, in the same manner in this Article), and the provisions of Art.19 of the same Law had been applied to the said special accounting companies, the stockholders, as to the shares to which the said stockholders should have forfeited the rights as stockholders by virtue of the provisions of Par.1, Art.25-9 if the said calling in for payment had been made before the merger of the old accounts with the new accounts of the said special accounting companies, shall be exempted from the obligations of payment of capital stocks called in for as prescribed for in Par.1, Art.25-5 on the date of payment of the capital stocks.

Article 25-13.　The shares of which the stockholders have forfeited the rights of stockholders in accordance with the provisions of Art.25-6 to Art.25-9 or the two preceding Articles shall revert to the financial institutions collecting unpaid capital stocks on the day when the stockholders forfeit their rights.

Article 25-14.　In case closed institutions have forfeited the rights of stockholders according to the provisions of Art.25-6, the financial institutions collecting unpaid capital stocks shall, notwithstanding the provisions of Art.241, Par.2 of the Commercial Law, have the rights of voting of the shares which have come into the possession of the said financial institutions in accordance with the provisions of Par.1 of the preceding Article until such date as should be designated by the competent Minister according to the provisions of Par.2 of the same Article (regarding the shares transferred to closed institutions prior to the date of the said designation, the date of the transfer).

Article 25-15.　In case persons who forfeited the rights of stockholders according to the provisions of Par.2, Art.25-4 are the persons who acquired the said shares at the cost of consideration, they can claim the refund of the money equivalent to the amount they paid to the assignors of the said shares (if the assignors are the trustees at the designated hour of trusted shares, the trustors;hereinafter the same);provided in case the persons who have acquired the shares at the cost of consideration are persons enumerated as follows, they shall be excepted from the application of the foregoing provisions:

Article 25-16.　The stockholder who is called in for payment on share according to the provisions of Par.1, Art.25-4 or Par.1, Art.25-5 can make his payment by means of offsetting accounts, notwithstanding the provisions of Par.2, Art.200 of the Commercial Law (including the similar provisions of other laws and ordinances).

Article 25-17.　Stockholders of the financial institutions collecting unpaid capital stocks can surrender to the said financial institutions securities such as national bonds, local government bonds and other securities as designated by the competent Minister in lieu of the payment of capital stocks called in for. In this case, the surrender of such securities shall be considered as same as making payment of capital stocks called in for.

Article 25-18.　With regard to the case of payment provided for in Item 3, Par.1, Art.25, the provisions of Art.213 to 220 inclusive of the Commercial Law shall not be applied.

Article 53-2.　The liquidator of a financial institution of joint-stock company which dissolved obtaining permission in accordance with the provisions of Par.2, Art.22 of the Law regarding the Emergency Measures for the Accounts of Financial Institutions (hereinafter called the dissolved financial institution), is only liable, as to drawing up the inventory and the balance sheet pursuant to the provisions of Art.419 of the Commercial Law, to draw them up in connection with the assets and liabilities of the new account, and as to notifying to let apply for claims in accordance with Art.421 and Par.1, Art.422 of the same Law, to notify persons who have claims against liabilities belonging to the new account (exclusive of those transferred from tile old account after the dissolution).

Article 53-3.　Provisions of Art.16 and 17 of the Law regarding the Emergency Measures for the Accounts of Financial Institutions shall be applied to the case of the liabilities belonging to the new accounts of the dissolvel financial institutions.

Article 57-2.　In cases where members or partners of the financial institutions referred to in Par.1 of the preceding Article have lost the position of members or partners owing to the forfeiture of the rights of investors pursuant to the provisions of Art.25-4, Art.25-6 to Art.25-9 inclusive, Art.25-11 or Art.25-12, the members or partners concerned may enjoy the accommodation of funds, the use of facilities and other same benefits as the members or partners can enjoy, only for the period of six months from the day when the rights of investors have been lost.