# 商法 / Commercial Code — 第五条 (Supplementary Provisions, Article 5)

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- 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: 第五条 (Supplementary Provisions, Article 5)（帳簿等の保存） — address `suppl-3371-82/art-5`
- 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-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-5
- 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.

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### 第五条（帳簿等の保存） — Preservation of Books, etc.
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

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## 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