Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
The provisions of the Commercial Code, the Act on Special Provisions of the Commercial Code Concerning Audits, etc. of Stock Companies, and the Secured Bond Trust Act, as amended (excluding penal provisions), also apply to matters that arose before this Act comes into effect, except as otherwise specifically provided; provided, however, that this does not affect effects that arose under these Acts before the amendment.
改正後の商法、株式会社の監査等に関する商法の特例に関する法律及び担保附社債信託法の規定（罰則を除く。）は、特別の定めがある場合を除いては、この法律の施行前に生じた事項にも適用する。ただし、改正前のこれらの法律によって生じた効力を妨げない。
Supplementary Provisions, Article 3Transitional Measures on Derivative Suits
第三条（代表訴訟に関する経過措置）
If, before this Act comes into effect, an action under Article 267, paragraph (2) or (3) of the Commercial Code (including cases where these provisions are applied mutatis mutandis under that Act or other laws) has been filed, the provisions then in force continue to govern, after this Act comes into effect, the calculation of the value of the subject matter of that action.
この法律の施行前に商法第二百六十七条第二項又は第三項（これらの規定を同法又は他の法律において準用する場合を含む。）の訴えが提起された場合においては、その訴訟の目的の価額の算定に関しては、この法律の施行後も、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures on the Term of Office of Company Auditors
第四条（監査役の任期に関する経過措置）
The provisions then in force continue to govern, after this Act comes into effect, the term of office of a company auditor of a stock company existing at the time this Act comes into effect who is in office before the close of the ordinary general meeting concerning the first account closing day to arrive after this Act comes into effect.
この法律の施行の際現に存する株式会社の監査役でこの法律の施行後最初に到来する決算期に関する定時総会の終結前に在任するものの任期に関しては、この法律の施行後も、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures on Old Bonds
第五条（旧社債に関する経過措置）
If, before this Act comes into effect, a resolution has been adopted for the solicitation of bonds (excluding secured bonds; the same applies hereinafter in this Article, the following Article, and Article 14 of the Supplementary Provisions), the provisions then in force continue to govern those bonds after this Act comes into effect.
この法律の施行前に社債（担保付社債を除く。以下この条、次条及び附則第十四条において同じ。）の募集の決議があった場合においては、その社債に関しては、この法律の施行後も、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures on Bondholders Meetings of Old Bonds
第六条（旧社債の社債権者集会に関する経過措置）
Even in the case prescribed in the preceding Article, with regard to a bondholders meeting of bonds for which convocation procedures are commenced after this Act comes into effect, the provisions of Articles 321-2, 324, 329 and 339 of the Commercial Code as amended apply notwithstanding the provisions of that Article; in this case, the term "bond management company" in paragraphs (2) and (4) of that Article is deemed to be replaced with "company entrusted with solicitation of bonds".
Supplementary Provisions, Article 12Transitional Measures Concerning the Application of Penal Provisions
第十二条（罰則の適用に関する経過措置）
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in cases where the provisions then in force are to continue to apply under the Supplementary Provisions of this Act.
この法律の施行前にした行為及びこの法律附則の規定により従前の例によることとされる場合におけるこの法律の施行後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。
company auditor
監査役
An officer of a stock company, elected by the shareholders meeting (Companies Act, Article 329, paragraph (1)), whose job is to audit how the directors carry out their duties and to write an audit report on it (Article 381, paragraph (1)). Not an outside accountant — that is the financial auditor (会計監査人) — and not a director: a company auditor may not also be a director or employee of the company or its subsidiaries (Article 335, paragraph (2)). The term normally runs to the annual shareholders meeting for the last business year ending within four years of election (Article 336, paragraph (1)).
Written by AI using Companies Act, Arts. 329, 335, 336, 381 as a reference.