# 商法 / Commercial Code — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-3231-148. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 商法 (Commercial Code), 明治三十二年法律第四十八号 - English title "Commercial Code": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-3231-148` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-3231-148 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3231-148 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 昭和二三年七月一二日法律第一四八号 suppl-3231-148 · https://japanlaw.org/en/commercial-code/suppl-3231-148 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148 ### 第一条 suppl-3231-148/art-1 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-1 **第一項** この法律は、公布の日から、これを施行する。 suppl-3231-148/art-1/par-1 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第二条 suppl-3231-148/art-2 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-2 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-2 **第一項** この附則で、新法とは、この法律による改正後の規定をいい、旧法とは、従前の規定をいう。 suppl-3231-148/art-2/par-1 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-2/par-1 In these Supplementary Provisions, the "New Act" means the provisions as amended by this Act, and the "Former Act" means the previous provisions. machine translation, not official ### 第三条 suppl-3231-148/art-3 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-3 **第一項** 新法施行の際、株金全額の払込の完了していない株式に関しては、新法施行後もなお旧法を適用する。新法施行前に行われた設立又は資本増加の際引受のあつた株式で、一時に全額を払込ませないものに関しても、また同様である。 suppl-3231-148/art-3/par-1 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-3/par-1 At the time the New Act comes into effect, the Former Act continues to apply, even after the New Act comes into effect, to shares for which payment of the full amount of the share price has not been completed. The same applies to shares for which subscription was made, at the time of incorporation or capital increase carried out before the New Act came into effect, and for which the full amount is not to be paid in at one time. machine translation, not official **第二項** 前項に定めるものの外、新法施行前に生じた事項については、旧法を適用する。 suppl-3231-148/art-3/par-2 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-3/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-3/par-2 In addition to what is provided for in the preceding paragraph, the Former Act applies to matters that arose before the New Act came into effect. machine translation, not official ### 第四条 suppl-3231-148/art-4 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-4 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-4 **第一項** 前条第一項に規定する株式については、会社は新法施行の日から二年内に株金全額払込済のものとするため、株金の払込をなさしめ、又は資本を減少する等必要な措置を講じなければならない。 suppl-3231-148/art-4/par-1 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-4/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-4/par-1 With respect to the shares prescribed in paragraph (1) of the preceding Article, a company must, within two years from the day the New Act comes into effect, take necessary measures, such as having payment of the share price made or reducing capital, so that the full amount of the share price is paid in. machine translation, not official **第二項** 前項に規定する期間内に、同項に定める措置を講じなかつた場合における措置に関しては、別に法律を以てこれを定める。 suppl-3231-148/art-4/par-2 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-4/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-4/par-2 Measures to be taken where, within the period prescribed in the preceding paragraph, the measures provided for in that paragraph were not taken are to be provided for separately by Act. machine translation, not official ### 第五条 suppl-3231-148/art-5 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-5 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-5 **第一項** 旧法第二百九十七条第一項第二項及び第三百一条第一項第十号の規定は、株金全額の払込の完了していない株式のある会社の社債の発行に関しては、新法施行後も、なおその効力を有する。 suppl-3231-148/art-5/par-1 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-5/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-5/par-1 Article 297, paragraphs (1) and (2) and Article 301, paragraph (1), item (x) of the Former Act remain in force, even after the New Act comes into effect, with respect to the issuance of bonds by a company that has shares for which payment of the full amount of the share price has not been completed. machine translation, not official ### 第六条 suppl-3231-148/art-6 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-6 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-6 **第一項** 新法施行の際、他の法令中に商法の規定を準用する旨定めた規定がある場合においては、その規定は、既に引受のあつた株式又は出資についてのみ新法施行後もなお旧法を準用するものとし、その限りにおいて旧法はなおその効力を有する。 suppl-3231-148/art-6/par-1 · https://japanlaw.org/en/commercial-code/suppl-3231-148/art-6/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-6/par-1 If, at the time the New Act comes into effect, there is a provision in other laws and regulations providing for the application mutatis mutandis of the provisions of the Commercial Code, that provision is to continue, even after the New Act comes into effect, to apply the Former Act mutatis mutandis only to shares or contributions for which subscription has already been made, and to that extent the Former Act remains in force. machine translation, not official --- ## Cites - suppl-3231-148/art-3/par-2: 前項 → 商法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3231-148/art-3/par-1 — https://japanlaw.org/en/commercial-code/suppl-3231-148/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-3/par-1 - suppl-3231-148/art-4/par-1: 前条第一項 → 商法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3231-148/art-3/par-1 — https://japanlaw.org/en/commercial-code/suppl-3231-148/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-3/par-1 - suppl-3231-148/art-4/par-2: 前項 → 商法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3231-148/art-4/par-1 — https://japanlaw.org/en/commercial-code/suppl-3231-148/art-4/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-4/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 商法 附則第三条第二項 — https://japanlaw.org/en/commercial-code/suppl-3231-148/art-3/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-3/par-2 - 商法 附則第四条第一項 — https://japanlaw.org/en/commercial-code/suppl-3231-148/art-4/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-4/par-1 - 商法 附則第四条第二項 — https://japanlaw.org/en/commercial-code/suppl-3231-148/art-4/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3231-148/art-4/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 商法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/132AC0000000048/20260624_508AC0000000046), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Commercial Code — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4293/tb), retrieved 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-002, translated 2026-11-05 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05