Supplementary Provisions, Article 5Transitional Measures Concerning the Scope of Bad Debt, etc.
第五条（貸倒れの範囲等に関する経過措置）
The provisions of Article 59, item (ii) of the New Order apply to cases where a claim has been written off by a decision to approve an arrangement relating to special liquidation under the provisions of the Companies Act that is made on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a claim has been written off by the approval, made before the Effective Date of the Companies Act, of an arrangement relating to special liquidation under the provisions of the Commercial Code (Act No. 48 of 1899; hereinafter referred to as the "Former Commercial Code" in this Article) prior to the amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) (including the approval of an arrangement relating to special liquidation under the provisions of the Former Commercial Code concerning a corporation dissolved before the Effective Date of the Companies Act).
新令第五十九条第二号の規定は、会社法施行日以後にされる会社法の規定による特別清算に係る協定の認可の決定により債権の切捨てがあった場合について適用し、会社法施行日前にされた会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条（商法の一部改正）の規定による改正前の商法（明治三十二年法律第四十八号。以下この条において「旧商法」という。）の規定による特別清算に係る協定の認可（会社法施行日前に解散した法人に係る旧商法の規定による特別清算に係る協定の認可を含む。）により債権の切捨てがあった場合については、なお従前の例による。
Effective Date of the Companies Actmachine translation
「会社法施行日」
The day the Companies Act (Act No. 86 of 2005) came into effect, the date on which Article 1, item (ii) of the supplementary provisions (附則) of Cabinet Order No. 129 of 2006 brings the provisions it lists into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 129 of 2006.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Commercial Codemachine translation
「旧商法」
In Article 5 of the supplementary provisions (附則) of Cabinet Order No. 129 of 2006, the Commercial Code (Act No. 48 of 1899) as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article