Any balance remaining after losses have been covered with revolving capital shall be refunded after five years have elapsed reckoning from the beginning of the business year following the business year in which the surplus was obtained. However, in case, within the abovementioned period, a decision was made to make the refund to its members at a general meeting of members, or a member has withdrawn from the association, the balance shall be refunded to the members or to the retired member at the end of the business year in which the said decision was made or the said member withdrew.