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Chapter III Open Accounts
The law as Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
When merchants, or a merchant and a person that is not a merchant, have regular dealings, an open account becomes effective by virtue of their agreeing to set off the total amounts of claims and obligations arising from their dealings during a fixed period of time and to pay the balance.
交互計算は、商人間又は商人と商人でない者との間で平常取引をする場合において、一定の期間内の取引から生ずる債権及び債務の総額について相殺をし、その残額の支払をすることを約することによって、その効力を生ずる。
If claims and obligations arising from bills and notes and other commercial instruments are included in an open account, and the obligor of a commercial instrument does not perform its obligation, the parties may exclude the item that concerns that obligation from the open account.
手形その他の商業証券から生じた債権及び債務を交互計算に組み入れた場合において、その商業証券の債務者が弁済をしないときは、当事者は、その債務に関する項目を交互計算から除外することができる。
If the parties do not specify a term during which a set-off must be made, the term is six months.
当事者が相殺をすべき期間を定めなかったときは、その期間は、六箇月とする。
Once a party acknowledges an account statement showing each of the items under claims and obligations, it may not object to those items; provided, however, that this does not apply if an entry in the account statement contained a mistake or omission.
当事者は、債権及び債務の各項目を記載した計算書の承認をしたときは、当該各項目について異議を述べることができない。ただし、当該計算書の記載に錯誤又は脱漏があったときは、この限りでない。
An obligee may claim statutory interest on the balance after set-off beginning on the date of the closing of the account.
相殺によって生じた残額については、債権者は、計算の閉鎖の日以後の法定利息を請求することができる。
The provisions of the preceding paragraph do not preclude the accrual of interest from the day on which each of the items under the claims and obligations subject to the set-off were included in the open account.
前項の規定は、当該相殺に係る債権及び債務の各項目を交互計算に組み入れた日からこれに利息を付することを妨げない。
Either of the parties to an open account may cancel the account at any time. In such a case, the party cancelling the open account may immediately close the account and demand payment of the balance.
各当事者は、いつでも交互計算の解除をすることができる。この場合において、交互計算の解除をしたときは、直ちに、計算を閉鎖して、残額の支払を請求することができる。