Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1963.
この法律は、昭和三十八年四月一日から施行する。
Supplementary Provisions, Article 2Definitions
第二条（定義）
In these Supplementary Provisions, the "new Act" means the Commercial Code as amended by this Act, and the "former Act" means the previous Commercial Code.
この附則で、「新法」とは、この法律による改正後の商法をいい、「旧法」とは、従前の商法をいう。
Supplementary Provisions, Article 3Principles
第三条（原則）
The New Act also applies to matters that arose before this Act comes into effect, except where there are special provisions; provided, however, that this does not impair the effect that arose under the Former Act.
Supplementary Provisions, Article 4Registration of Completion of Liquidation
第四条（清算結了の登記）
The provisions of Article 119-2 of the New Act (including as applied mutatis mutandis pursuant to Article 147 of the New Act) do not apply if the disposition of property was completed before this Act comes into effect.
新法第百十九条ノ二（新法第百四十七条で準用する場合を含む。）の規定は、この法律の施行前に財産の処分を完了した場合には適用しない。
Supplementary Provisions, Article 5Preservation of Books, etc.
第五条（帳簿等の保存）
With respect to a general partnership company or limited partnership company that registered its dissolution before this Act comes into effect, the provisions of Article 143 of the Former Act (including as applied mutatis mutandis pursuant to Article 147 of the Former Act) continue to apply even after this Act comes into effect.
この法律の施行前に解散の登記をした合名会社又は合資会社については、この法律の施行後も、なお旧法第百四十三条（旧法第百四十七条で準用する場合を含む。）の規定を適用する。
Supplementary Provisions, Article 6Shareholders Whose Whereabouts Are Unknown, etc.
第六条（所在不明株主等）
When this Act comes into effect, if notices and demands sent to the address of a shareholder or pledgee entered in the shareholder register, or to the address that a shareholder or pledgee notified to the company, have continuously failed to arrive for a period exceeding three years, the portion of that period exceeding three years is not counted in the period under Article 224-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article).
この法律の施行の際、株主名簿に記載した株主若しくは質権者の住所又は株主若しくは質権者が会社に通知した住所にあてて発した通知及び催告が継続して三年をこえる期間到達していないときは、その期間のうち三年をこえる部分は、新法第二百二十四条ノ二第一項（同条第三項で準用する場合を含む。）の期間に算入しない。
Supplementary Provisions, Article 7Effective Date of New Shares
第七条（新株の効力発生日）
If a resolution on an issue of new shares was made before this Act comes into effect, the provisions of Article 280-9 of the Former Act continue to apply even after this Act comes into effect.
この法律の施行前に新株の発行の決議があつたときは、この法律の施行後も、なお旧法第二百八十条ノ九の規定を適用する。
Supplementary Provisions, Article 8Accounts of Stock Companies
第八条（株式会社の計算）
With regard to the calculations of a stock company existing at the time this Act comes into effect that relate to account closing days on or before the first account closing day that arrives after this Act comes into effect, the provisions then in force continue to govern even after this Act comes into effect; provided, however, that this does not preclude the application of the provisions of Article 288-2, paragraph (2) of the New Act.
この法律の施行の際現に存する株式会社のこの法律の施行後最初に到来する決算期以前の決算期に関する計算については、この法律の施行後も、なお従前の例による。ただし、新法第二百八十八条ノ二第二項の規定の適用を妨げない。
Supplementary Provisions, Article 9
第九条
In applying Articles 285-2, 285-3, and 285-5 through 285-7 of the New Act, assets that a stock company existing at the time this Act comes into effect acquired or produced on or before the first account closing day that arrives after this Act comes into effect are deemed to have been acquired or produced on the day following that account closing day, at the maximum amount that may be assigned at that account closing day (or, if there is a value separately assigned within the range of that amount, that value).
新法第二百八十五条ノ二、第二百八十五条ノ三及び第二百八十五条ノ五から第二百八十五条ノ七までの規定の適用については、この法律の施行の際現に存する株式会社がこの法律の施行後最初に到来する決算期以前に取得し、又は製作した資産は、その決算期において附することができる最高額（その額の範囲内で別に附した価額があるときは、その価額）をもつて、その決算期の翌日に取得し、又は製作したものとみなす。
Supplementary Provisions, Article 10
第十条
With regard to an amount that may be recorded in the assets section of the balance sheet as prescribed in Article 286-2, Article 286-3, or Article 286-5 of the New Act, and that a stock company existing at the time this Act comes into effect disbursed on or before the first account closing day that arrives after this Act comes into effect, the amount obtained by deducting from that amount the minimum amount that should have been amortized had these provisions been applied on or before that account closing day may be recorded in the assets section of the balance sheet at the account closing day following that account closing day. In this case, amortization of an equal amount or more must be made at each account closing day within the period obtained by deducting the period that has already elapsed from the amortization period under these provisions.
新法第二百八十六条ノ二、第二百八十六条ノ三又は第二百八十六条ノ五に規定する貸借対照表の資産の部に計上することができる金額で、この法律の施行の際現に存する株式会社がこの法律の施行後最初に到来する決算期以前に支出したものについては、その金額からその決算期以前にこれらの規定が適用されたならば償却すべきであつた額の最少額を控除した金額を、その決算期の次の決算期において、貸借対照表の資産の部に計上することができる。この場合においては、これらの規定による償却期間からすでに経過した期間を控除した期間内に、毎決算期に均等額以上の償却をしなければならない。
In the case referred to in the preceding paragraph, the amount recorded in the assets section of the balance sheet pursuant to that paragraph (excluding the amount of expenses necessary for issuing bonds) is deemed, for the purpose of applying Article 290, paragraph (1) of the New Act, to be an amount recorded in the assets section of the balance sheet pursuant to Article 286-2 or Article 286-3 of the New Act.
Supplementary Provisions, Article 11Keeping of Balance Sheets in Cases of Merger
第十一条（合併の場合の貸借対照表の備置き）
The provisions of Article 408-2 of the New Act do not apply if the date of the shareholders meeting prescribed in paragraph (1) of that Article falls within two weeks after this Act comes into effect.
新法第四百八条ノ二の規定は、同条第一項に規定する株主総会の会日がこの法律の施行後二週間以内である場合には、適用しない。
Supplementary Provisions, Article 12Penal Provisions
第十二条（罰則）
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
the new Actmachine translation
「新法」
The Act as amended by the amendment these supplementary provisions belong to.
Defined inSupplementary Provisions, Article 2, paragraph (1)
the former Actmachine translation
「旧法」
The Act as it stood before the amendment these supplementary provisions deal with.
Defined inSupplementary Provisions, Article 2, paragraph (1)
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.
shareholders meeting
株主総会
The meeting of a stock company's shareholders, and the body through which they decide the company's basic matters. It elects the directors and company auditors (Companies Act, Article 329, paragraph (1)) and changes the articles of incorporation (Article 466). In a company without a board of directors it may decide any matter about the company; in one with a board, only what the Act or the articles of incorporation leave to it (Article 295). An annual shareholders meeting must be called after the end of every business year, and another may be called whenever needed (Article 296). A resolution normally passes by a majority of the votes present, with holders of a majority of the votes entitled to vote attending (Article 309, paragraph (1)).
Written by AI using Companies Act, Arts. 295, 296, 309, 329, 466 as a reference.