Supplementary Provisions, Article 3Transitional Measures Concerning Commercial Books, etc.
第三条（商業帳簿等に関する経過措置）
With regard to the commercial books and their supporting schedules that a person who is a merchant at the time this Act comes into effect is to prepare on or before the fixed time in Article 33 of the Commercial Code as amended that first arrives after this Act comes into effect (in the case of a company, this means the account closing day; the same applies in this Article and the following Article), and the calculations made on or before that fixed time and the calculations relating to that fixed time, the provisions then in force continue to govern even after this Act comes into effect.
merchant
「商人」
A person who, in their own name, carries on commercial transactions (商行為) as a business.
Defined inArticle 4, paragraph (1)· applies throughout the law
fixed timemachine translation
「一定の時期」
The fixed time referred to in Article 33 of the Commercial Code as amended by Act No. 21 of 1974 — for a company, its account closing day (決算期) — up to the first of which after that Act came into effect a merchant's commercial books (商業帳簿) and accounts stay under the former rules.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 4