# 商法 / Commercial Code — 第十条 (Supplementary Provisions, Article 10)

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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: 第十条 (Supplementary Provisions, Article 10)（株式による配当に関する経過措置） — address `suppl-3491-21/art-10`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-3491-21/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3491-21/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.

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### 第十条（株式による配当に関する経過措置） — Transitional Measures Concerning Dividends in Shares
<sup>caption: machine translation, not official</sup>
<sup>suppl-3491-21/art-10 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-10 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-10</sup>

**第一項**  商法第二百九十三条ノ二の改正規定の施行前に株主総会の招集に関する取締役会の決議があつた場合において、その株主総会の決議をもつて利益の配当の全部又は一部を新たに発行する株式をもつてするときは、その改正規定の施行後も、なお従前の例による。
<sup>suppl-3491-21/art-10/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-10/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-10/par-1</sup>
If a resolution of the board of directors on the convocation of a shareholders meeting was made before the provisions amending Article 293-2 of the Commercial Code come into effect, and all or part of a dividend of profits is to be made in newly issued shares by a resolution of that shareholders meeting, the provisions then in force continue to govern even after those amending provisions come into effect.
<sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 商法 附則第一条第一項（施行期日） — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-1/par-1

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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-20261105T141039-004, translated 2026-11-05
- This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05
