# 商法 / Commercial Code — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（商業帳簿等に関する経過措置） — address `suppl-3491-21/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3 - 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. --- ### 第三条（商業帳簿等に関する経過措置） — Transitional Measures Concerning Commercial Books, etc. caption: machine translation, not official suppl-3491-21/art-3 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3 **第一項** この法律の施行の際現に商人である者がこの法律の施行後最初に到来する改正後の商法第三十三条の一定の時期（会社にあつては、決算期をいう。以下この条及び次条において同じ。）以前において作成すべき商業帳簿及びその附属明細書並びに当該一定の時期以前においてする計算及び当該一定の時期に関する計算に関しては、この法律の施行後も、なお従前の例による。 suppl-3491-21/art-3/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3/par-1 With regard to the commercial books and their supporting schedules that a person who is a merchant at the time this Act comes into effect is to prepare on or before the fixed time in Article 33 of the Commercial Code as amended that first arrives after this Act comes into effect (in the case of a company, this means the account closing day; the same applies in this Article and the following Article), and the calculations made on or before that fixed time and the calculations relating to that fixed time, the provisions then in force continue to govern even after this Act comes into effect. machine translation, not official --- ## Cites - suppl-3491-21/art-3/par-1: この条 → 商法 附則第三条 (Supplementary Provisions, Article 3), suppl-3491-21/art-3 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3 - suppl-3491-21/art-3/par-1: 次条 → 商法 附則第四条 (Supplementary Provisions, Article 4), suppl-3491-21/art-4 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-4 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 商法 附則第三条第一項（商業帳簿等に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3/par-1 - 商法 附則第九条第一項（子会社の株式の評価に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-9/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-9/par-1 --- ## 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