Profits or interests declared by a company to its stockholders (including pledgee on stocks. Hereinafter the same) shall be paid at the domicile of stockholders stated on the list of stockholders or the place which has been notified of from stockholders (hereinafter referred to as domicile etc.).

Expenses required for payment of profits or interests prescribed by the foregoing paragraph shall be borne by the company;provided, however, should the expenses be increased due to such causes liable to any stockholder, such increase shall be borne by such stockholder.

The provisions of the foregoing two paragraphs shall not apply to the payment to stockholders who are not domiciled in Japan (excluding such area as may be designated by Minister of Finance).