第一項
Supplementary Provisions, Article 2, paragraph (1)
この法律による改正後の会社法（以下「新会社法」という。）の規定（罰則を除く。）は、この附則に特別の定めがある場合を除き、この法律の施行の日（以下「施行日」という。）前に生じた事項にも適用する。ただし、この法律による改正前の会社法（以下「旧会社法」という。）の規定によって生じた効力を妨げない。
The provisions (excluding penal provisions) of the Companies Act as amended by this Act (hereinafter referred to as "the new Companies Act") also apply to matters that arose before the day on which this Act comes into effect (hereinafter referred to as "the effective date"), except as otherwise provided in these Supplementary Provisions; provided, however, that this does not prejudice the effect that arose under the provisions of the Companies Act prior to the amendment by this Act (hereinafter referred to as "the former Companies Act").