# 商法 / Commercial Code — 第十二条 (Supplementary Provisions, Article 12)

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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: 第十二条 (Supplementary Provisions, Article 12)（決算期に取締役が作成すべき書類等に関する経過措置） — address `suppl-3561-74/art-12`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-3561-74/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3561-74/art-12
- 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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### 第十二条（決算期に取締役が作成すべき書類等に関する経過措置） — Transitional Measures Concerning Documents to Be Prepared by Directors at the Account Closing Day, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-74/art-12 · https://japanlaw.org/en/commercial-code/suppl-3561-74/art-12 · https://japanlaw.org/l/132AC0000000048/suppl-3561-74/art-12</sup>

**第一項**  この法律の施行前に到来した最終の決算期以前の決算期に取締役が作成すべき書類及びその決算期に係る計算に関しては、この法律の施行後も、なお従前の例による。
<sup>suppl-3561-74/art-12/par-1 · https://japanlaw.org/en/commercial-code/suppl-3561-74/art-12/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3561-74/art-12/par-1</sup>
The provisions then in force continue to govern the documents that directors are to prepare at an account closing day on or before the last account closing day that arrived before this Act comes into effect and the accounts relating to that account closing day, 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-20261105T141039-005, translated 2026-11-05
- This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05