# 商法 / Commercial Code — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-4111-125. 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: 附　則 (Supplementary Provisions) — address `suppl-4111-125` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-4111-125 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4111-125 - 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. --- ## 附　則 平成一一年八月一三日法律第一二五号 suppl-4111-125 · https://japanlaw.org/en/commercial-code/suppl-4111-125 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-125/art-1 · https://japanlaw.org/en/commercial-code/suppl-4111-125/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、第一条中商法第二百八十五条ノ四、第二百八十五条ノ五第二項、第二百八十五条ノ六第二項及び第三項、第二百九十条第一項並びに第二百九十三条ノ五第三項の改正規定並びに附則第六条中農林中央金庫法（大正十二年法律第四十二号）第二十三条第三項及び第二十四条第一項の改正規定、附則第七条中商工組合中央金庫法（昭和十一年法律第十四号）第三十九条ノ三第三項及び第四十条ノ二第一項の改正規定、附則第九条中農業協同組合法（昭和二十二年法律第百三十二号）第五十二条第一項の改正規定、附則第十条中証券取引法（昭和二十三年法律第二十五号）第五十三条第三項の改正規定及び同条第四項を削る改正規定、附則第十一条中水産業協同組合法（昭和二十三年法律第二百四十二号）第五十六条第一項の改正規定、附則第十二条中協同組合による金融事業に関する法律（昭和二十四年法律第百八十三号）第五条の五の次に一条を加える改正規定及び同法第十二条第一項の改正規定、附則第十三条中船主相互保険組合法（昭和二十五年法律第百七十七号）第四十二条第一項の改正規定、附則第十六条中信用金庫法（昭和二十六年法律第二百三十八号）第五十五条の三第三項及び第五十七条第一項の改正規定、附則第十八条中労働金庫法（昭和二十八年法律第二百二十七号）第六十一条第一項の改正規定、附則第二十三条中銀行法（昭和五十六年法律第五十九号）第十七条の二第三項の改正規定及び同条第四項を削る改正規定、附則第二十六条の規定、附則第二十七条中保険業法（平成七年法律第百五号）第十五条に一項を加える改正規定、同法第五十五条第一項及び第二項、第百十二条第一項並びに第百十二条の二第三項の改正規定、同条第四項を削る改正規定、同法第百十五条第二項、第百十八条第一項、第百十九条及び第百九十九条の改正規定並びに同法附則第五十九条第二項及び附則第九十条第二項を削る改正規定、附則第二十九条中株式の消却の手続に関する商法の特例に関する法律（平成九年法律第五十五号）第七条第二項の改正規定並びに附則第三十一条中特定目的会社による特定資産の流動化に関する法律（平成十年法律第百五号）第百一条第一項及び第百二条第三項の改正規定は、平成十二年四月一日から施行する。 suppl-4111-125/art-1/par-1 · https://japanlaw.org/en/commercial-code/suppl-4111-125/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that the provisions of Article 1 amending Article 285-4, Article 285-5, paragraph (2), Article 285-6, paragraphs (2) and (3), Article 290, paragraph (1), and Article 293-5, paragraph (3) of the Commercial Code, the provisions of Article 6 of the Supplementary Provisions amending Article 23, paragraph (3) and Article 24, paragraph (1) of the Norinchukin Bank Act (Act No. 42 of 1923), the provisions of Article 7 of the Supplementary Provisions amending Article 39-3, paragraph (3) and Article 40-2, paragraph (1) of the Central Bank for Commercial and Industrial Cooperatives Act (Act No. 14 of 1936), the provisions of Article 9 of the Supplementary Provisions amending Article 52, paragraph (1) of the Agricultural Co-operatives Act (Act No. 132 of 1947), the provisions of Article 10 of the Supplementary Provisions amending Article 53, paragraph (3) of the Securities and Exchange Act (Act No. 25 of 1948) and the provisions deleting paragraph (4) of that Article, the provisions of Article 11 of the Supplementary Provisions amending Article 56, paragraph (1) of the Fishery Industry Cooperative Act (Act No. 242 of 1948), the provisions of Article 12 of the Supplementary Provisions adding one Article after Article 5-5 of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949) and the provisions amending Article 12, paragraph (1) of that Act, the provisions of Article 13 of the Supplementary Provisions amending Article 42, paragraph (1) of the Ship Owner's Mutual Insurance Union Act (Act No. 177 of 1950), the provisions of Article 16 of the Supplementary Provisions amending Article 55-3, paragraph (3) and Article 57, paragraph (1) of the Shinkin Bank Act (Act No. 238 of 1951), the provisions of Article 18 of the Supplementary Provisions amending Article 61, paragraph (1) of the Labor Bank Act (Act No. 227 of 1953), the provisions of Article 23 of the Supplementary Provisions amending Article 17-2, paragraph (3) of the Banking Act (Act No. 59 of 1981) and the provisions deleting paragraph (4) of that Article, the provisions of Article 26 of the Supplementary Provisions, the provisions of Article 27 of the Supplementary Provisions adding one paragraph to Article 15 of the Insurance Business Act (Act No. 105 of 1995), the provisions amending Article 55, paragraphs (1) and (2), Article 112, paragraph (1), and Article 112-2, paragraph (3) of that Act, the provisions deleting Article 112-2, paragraph (4) of that Act, the provisions amending Article 115, paragraph (2), Article 118, paragraph (1), Article 119, and Article 199 of that Act, and the provisions deleting Article 59, paragraph (2) and Article 90, paragraph (2) of the Supplementary Provisions of that Act, the provisions of Article 29 of the Supplementary Provisions amending Article 7, paragraph (2) of the Act on Special Provisions of the Commercial Code Concerning Procedures for Cancellation of Shares (Act No. 55 of 1997), and the provisions of Article 31 of the Supplementary Provisions amending Article 101, paragraph (1) and Article 102, paragraph (3) of the Act on the Securitization of Assets (Act No. 105 of 1998) come into effect as of April 1, 2000. machine translation, not official ### 第二条（監査報告書に関する経過措置） — Transitional Measures on Audit Reports caption: machine translation, not official suppl-4111-125/art-2 · https://japanlaw.org/en/commercial-code/suppl-4111-125/art-2 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-2 **第一項** この法律の施行前に終了した営業年度について作成すべき監査報告書の記載事項に関しては、なお従前の例による。農林中央金庫、農業協同組合及び農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会、信用協同組合及び信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号の事業を行う協同組合連合会をいう。次条において同じ。）、信用金庫及び信用金庫連合会、労働金庫及び労働金庫連合会並びに相互会社（保険業法第二条第五項に規定する相互会社をいう。次条において同じ。）についての、この法律の施行前に終了した事業年度について作成すべき監査報告書の記載事項に関しても、同様とする。 suppl-4111-125/art-2/par-1 · https://japanlaw.org/en/commercial-code/suppl-4111-125/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-2/par-1 The provisions then in force continue to govern the particulars to be stated in audit reports to be prepared for business years that ended before this Act comes into effect; the same applies to the particulars to be stated in audit reports to be prepared for business years that ended before this Act comes into effect with regard to the Norinchukin Bank, agricultural cooperatives and federations of agricultural cooperatives, fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives and federations of fishery processing cooperatives, credit cooperatives and federations of credit cooperatives (meaning cooperative federations that carry out the business set forth in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949); the same applies in the following Article), Shinkin banks and federations of Shinkin banks, labor banks and federations of labor banks, and mutual companies (meaning mutual companies prescribed in Article 2, paragraph (5) of the Insurance Business Act; the same applies in the following Article). machine translation, not official ### 第三条（金銭債権等の評価に関する経過措置） — Transitional Measures on Valuation of Monetary Claims, etc. caption: machine translation, not official suppl-4111-125/art-3 · https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3 **第一項** 附則第一条ただし書に掲げる改正規定の施行前に開始した営業年度の決算期における金銭債権、社債その他の債券及び株式その他の出資による持分の評価（以下この条において「金銭債権等の評価」という。）に関しては、なお従前の例による。次の各号に掲げる金銭債権等の評価に関しても、同様とする。 suppl-4111-125/art-3/par-1 · https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3/par-1 The provisions then in force continue to govern the valuation of monetary claims, bonds and other debt securities, and equity interests in shares and other investments at the account closing day of a business year that began before the amending provisions set forth in the proviso to Article 1 of the Supplementary Provisions come into effect (hereinafter in this Article referred to as "valuation of monetary claims, etc."); the same applies to the valuation of monetary claims, etc. set forth in the following items: machine translation, not official **一** 農林中央金庫、商工組合中央金庫、農業協同組合及び農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会、信用協同組合及び信用協同組合連合会、船主相互保険組合、信用金庫及び信用金庫連合会並びに労働金庫及び労働金庫連合会についての、附則第一条ただし書に掲げる改正規定の施行前に開始した事業年度終了の日における金銭債権等の評価 suppl-4111-125/art-3/par-1/item-1 · https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3/par-1/item-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3/par-1/item-1 with regard to the Norinchukin Bank, the Central Bank for Commercial and Industrial Cooperatives, agricultural cooperatives and federations of agricultural cooperatives, fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives and federations of fishery processing cooperatives, credit cooperatives and federations of credit cooperatives, ship owner's mutual insurance unions, Shinkin banks and federations of Shinkin banks, and labor banks and federations of labor banks, the valuation of monetary claims, etc. as of the last day of a business year that began before the amending provisions set forth in the proviso to Article 1 of the Supplementary Provisions come into effect; machine translation, not official **二** 証券投資法人（証券投資信託及び証券投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十一項に規定する証券投資法人をいう。）についての、附則第一条ただし書に掲げる改正規定の施行前に開始した営業期間（同法第百三十三条第二項に規定する営業期間をいう。）の決算期における金銭債権等の評価 suppl-4111-125/art-3/par-1/item-2 · https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3/par-1/item-2 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3/par-1/item-2 with regard to securities investment corporations (meaning securities investment corporations prescribed in Article 2, paragraph (11) of the Act on Securities Investment Trusts and Securities Investment Corporations (Act No. 198 of 1951)), the valuation of monetary claims, etc. at the account closing day of a business period (meaning the business period prescribed in Article 133, paragraph (2) of that Act) that began before the amending provisions set forth in the proviso to Article 1 of the Supplementary Provisions come into effect; machine translation, not official **三** 相互会社についての、附則第一条ただし書に掲げる改正規定の施行前に開始した事業年度の決算期における金銭債権等の評価 suppl-4111-125/art-3/par-1/item-3 · https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3/par-1/item-3 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3/par-1/item-3 with regard to mutual companies, the valuation of monetary claims, etc. at the account closing day of a business year that began before the amending provisions set forth in the proviso to Article 1 of the Supplementary Provisions come into effect. machine translation, not official --- ## Cites - suppl-4111-125/art-2/par-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号 → e-Gov law 324AC0000000181, 第九条の九第一項第一号 (Article 9-9, paragraph (1), item (i)), art-9-9/par-1/item-1 — not held in this collection - suppl-4111-125/art-2/par-1: 次条 → 商法 附則第三条 (Supplementary Provisions, Article 3), suppl-4111-125/art-3 — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3 - suppl-4111-125/art-2/par-1: 保険業法第二条第五項 → e-Gov law 407AC0000000105, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - suppl-4111-125/art-3/par-1: 附則第一条 → 商法 附則第一条 (Supplementary Provisions, Article 1), suppl-4111-125/art-1 — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-1 - suppl-4111-125/art-3/par-1: この条 → 商法 附則第三条 (Supplementary Provisions, Article 3), suppl-4111-125/art-3 — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3 - suppl-4111-125/art-3/par-1/item-1: 附則第一条 → 商法 附則第一条 (Supplementary Provisions, Article 1), suppl-4111-125/art-1 — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-1 - suppl-4111-125/art-3/par-1/item-2: 証券投資信託及び証券投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十一項 → e-Gov law 326AC0100000198, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection - suppl-4111-125/art-3/par-1/item-2: 附則第一条 → 商法 附則第一条 (Supplementary Provisions, Article 1), suppl-4111-125/art-1 — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-1 - suppl-4111-125/art-3/par-1/item-2: 同法第百三十三条第二項 → e-Gov law 326AC0100000198, 第百三十三条第二項 (Article 133, paragraph (2)), art-133/par-2 — not held in this collection - suppl-4111-125/art-3/par-1/item-3: 附則第一条 → 商法 附則第一条 (Supplementary Provisions, Article 1), suppl-4111-125/art-1 — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 商法 附則第二条第一項（監査報告書に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-2/par-1 - 商法 附則第三条第一項（金銭債権等の評価に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3/par-1 - 商法 附則第三条第一項第一号（金銭債権等の評価に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3/par-1/item-1 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3/par-1/item-1 - 商法 附則第三条第一項第二号（金銭債権等の評価に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3/par-1/item-2 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3/par-1/item-2 - 商法 附則第三条第一項第三号（金銭債権等の評価に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4111-125/art-3/par-1/item-3 · https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-3/par-1/item-3 --- ## 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-20261105T141039-002, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-008, translated 2026-11-05 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05