# 商法 / Commercial Code — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-3371-82/art-10. 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: 第十条 (Supplementary Provisions, Article 10) — address `suppl-3371-82/art-10` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-3371-82/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-10 - 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. --- ### 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 --- ## 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-20261105T141039-003, translated 2026-11-05 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05