# 商法 / Commercial Code — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-3371-82. 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-3371-82` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-3371-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3371-82 - 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 昭和三七年四月二〇日法律第八二号 suppl-3371-82 · https://japanlaw.org/en/commercial-code/suppl-3371-82 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3371-82/art-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-1 **第一項** この法律は、昭和三十八年四月一日から施行する。 suppl-3371-82/art-1/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-1/par-1 This Act comes into effect on April 1, 1963. machine translation, not official ### 第二条（定義） — Definitions caption: machine translation, not official suppl-3371-82/art-2 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-2 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/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商法をいい、「旧法」とは、従前の商法をいう。 suppl-3371-82/art-2/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-2/par-1 In these Supplementary Provisions, the "new Act" means the Commercial Code as amended by this Act, and the "former Act" means the previous Commercial Code. machine translation, not official ### 第三条（原則） — Principles caption: machine translation, not official suppl-3371-82/art-3 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-3 **第一項** 新法は、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、旧法によつて生じた効力を妨げない。 suppl-3371-82/art-3/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-3/par-1 The New Act also applies to matters that arose before this Act comes into effect, except where there are special provisions; provided, however, that this does not impair the effect that arose under the Former Act. machine translation, not official ### 第四条（清算結了の登記） — Registration of Completion of Liquidation caption: machine translation, not official suppl-3371-82/art-4 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-4 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-4 **第一項** 新法第百十九条ノ二（新法第百四十七条で準用する場合を含む。）の規定は、この法律の施行前に財産の処分を完了した場合には適用しない。 suppl-3371-82/art-4/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-4/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-4/par-1 The provisions of Article 119-2 of the New Act (including as applied mutatis mutandis pursuant to Article 147 of the New Act) do not apply if the disposition of property was completed before this Act comes into effect. machine translation, not official ### 第五条（帳簿等の保存） — Preservation of Books, etc. caption: machine translation, not official suppl-3371-82/art-5 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-5 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-5 **第一項** この法律の施行前に解散の登記をした合名会社又は合資会社については、この法律の施行後も、なお旧法第百四十三条（旧法第百四十七条で準用する場合を含む。）の規定を適用する。 suppl-3371-82/art-5/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-5/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-5/par-1 With respect to a general partnership company or limited partnership company that registered its dissolution before this Act comes into effect, the provisions of Article 143 of the Former Act (including as applied mutatis mutandis pursuant to Article 147 of the Former Act) continue to apply even after this Act comes into effect. machine translation, not official ### 第六条（所在不明株主等） — Shareholders Whose Whereabouts Are Unknown, etc. caption: machine translation, not official suppl-3371-82/art-6 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-6 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-6 **第一項** この法律の施行の際、株主名簿に記載した株主若しくは質権者の住所又は株主若しくは質権者が会社に通知した住所にあてて発した通知及び催告が継続して三年をこえる期間到達していないときは、その期間のうち三年をこえる部分は、新法第二百二十四条ノ二第一項（同条第三項で準用する場合を含む。）の期間に算入しない。 suppl-3371-82/art-6/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-6/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-6/par-1 When this Act comes into effect, if notices and demands sent to the address of a shareholder or pledgee entered in the shareholder register, or to the address that a shareholder or pledgee notified to the company, have continuously failed to arrive for a period exceeding three years, the portion of that period exceeding three years is not counted in the period under Article 224-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article). machine translation, not official ### 第七条（新株の効力発生日） — Effective Date of New Shares caption: machine translation, not official suppl-3371-82/art-7 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-7 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-7 **第一項** この法律の施行前に新株の発行の決議があつたときは、この法律の施行後も、なお旧法第二百八十条ノ九の規定を適用する。 suppl-3371-82/art-7/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-7/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-7/par-1 If a resolution on an issue of new shares was made before this Act comes into effect, the provisions of Article 280-9 of the Former Act continue to apply even after this Act comes into effect. machine translation, not official ### 第八条（株式会社の計算） — Accounts of Stock Companies caption: machine translation, not official suppl-3371-82/art-8 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-8 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-8 **第一項** この法律の施行の際現に存する株式会社のこの法律の施行後最初に到来する決算期以前の決算期に関する計算については、この法律の施行後も、なお従前の例による。ただし、新法第二百八十八条ノ二第二項の規定の適用を妨げない。 suppl-3371-82/art-8/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-8/par-1 With regard to the calculations of a stock company existing at the time this Act comes into effect that relate to account closing days on or before the first account closing day that arrives after this Act comes into effect, the provisions then in force continue to govern even after this Act comes into effect; provided, however, that this does not preclude the application of the provisions of Article 288-2, paragraph (2) of the New Act. machine translation, not official ### 第九条 suppl-3371-82/art-9 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-9 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-9 **第一項** 新法第二百八十五条ノ二、第二百八十五条ノ三及び第二百八十五条ノ五から第二百八十五条ノ七までの規定の適用については、この法律の施行の際現に存する株式会社がこの法律の施行後最初に到来する決算期以前に取得し、又は製作した資産は、その決算期において附することができる最高額（その額の範囲内で別に附した価額があるときは、その価額）をもつて、その決算期の翌日に取得し、又は製作したものとみなす。 suppl-3371-82/art-9/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-9/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-9/par-1 In applying Articles 285-2, 285-3, and 285-5 through 285-7 of the New Act, assets that a stock company existing at the time this Act comes into effect acquired or produced on or before the first account closing day that arrives after this Act comes into effect are deemed to have been acquired or produced on the day following that account closing day, at the maximum amount that may be assigned at that account closing day (or, if there is a value separately assigned within the range of that amount, that value). machine translation, not official ### 第十条 suppl-3371-82/art-10 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-10 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-10 **第一項** 新法第二百八十六条ノ二、第二百八十六条ノ三又は第二百八十六条ノ五に規定する貸借対照表の資産の部に計上することができる金額で、この法律の施行の際現に存する株式会社がこの法律の施行後最初に到来する決算期以前に支出したものについては、その金額からその決算期以前にこれらの規定が適用されたならば償却すべきであつた額の最少額を控除した金額を、その決算期の次の決算期において、貸借対照表の資産の部に計上することができる。この場合においては、これらの規定による償却期間からすでに経過した期間を控除した期間内に、毎決算期に均等額以上の償却をしなければならない。 suppl-3371-82/art-10/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-10/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-10/par-1 With regard to an amount that may be recorded in the assets section of the balance sheet as prescribed in Article 286-2, Article 286-3, or Article 286-5 of the New Act, and that a stock company existing at the time this Act comes into effect disbursed on or before the first account closing day that arrives after this Act comes into effect, the amount obtained by deducting from that amount the minimum amount that should have been amortized had these provisions been applied on or before that account closing day may be recorded in the assets section of the balance sheet at the account closing day following that account closing day. In this case, amortization of an equal amount or more must be made at each account closing day within the period obtained by deducting the period that has already elapsed from the amortization period under these provisions. machine translation, not official **第二項** 前項の場合においては、同項の規定により貸借対照表の資産の部に計上した金額（社債発行のために必要な費用の額を除く。）は、新法第二百九十条第一項の規定の適用については、新法第二百八十六条ノ二又は第二百八十六条ノ三の規定により貸借対照表の資産の部に計上した金額とみなす。 suppl-3371-82/art-10/par-2 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-10/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-10/par-2 In the case referred to in the preceding paragraph, the amount recorded in the assets section of the balance sheet pursuant to that paragraph (excluding the amount of expenses necessary for issuing bonds) is deemed, for the purpose of applying Article 290, paragraph (1) of the New Act, to be an amount recorded in the assets section of the balance sheet pursuant to Article 286-2 or Article 286-3 of the New Act. machine translation, not official ### 第十一条（合併の場合の貸借対照表の備置き） — Keeping of Balance Sheets in Cases of Merger caption: machine translation, not official suppl-3371-82/art-11 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-11 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-11 **第一項** 新法第四百八条ノ二の規定は、同条第一項に規定する株主総会の会日がこの法律の施行後二週間以内である場合には、適用しない。 suppl-3371-82/art-11/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-11/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-11/par-1 The provisions of Article 408-2 of the New Act do not apply if the date of the shareholders meeting prescribed in paragraph (1) of that Article falls within two weeks after this Act comes into effect. machine translation, not official ### 第十二条（罰則） — Penal Provisions caption: machine translation, not official suppl-3371-82/art-12 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-12 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-12 **第一項** この法律の施行前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。 suppl-3371-82/art-12/par-1 · https://japanlaw.org/en/commercial-code/suppl-3371-82/art-12/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-12/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3371-82/art-10/par-2: 前項 → 商法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3371-82/art-10/par-1 — https://japanlaw.org/en/commercial-code/suppl-3371-82/art-10/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-10/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 商法 附則第十条第二項 — https://japanlaw.org/en/commercial-code/suppl-3371-82/art-10/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-10/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 - claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-003, translated 2026-11-05 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05