# 商法 / Commercial Code — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-3371-82/art-9. 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: 第九条 (Supplementary Provisions, Article 9) — address `suppl-3371-82/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-9 - 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 --- ## 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