# 商法 / Commercial Code — 第二条 (Supplementary Provisions, Article 2)
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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: 第二条 (Supplementary Provisions, Article 2)（監査報告書に関する経過措置） — address `suppl-4111-125/art-2`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-4111-125/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4111-125/art-2
- 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
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## 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
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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-20261105T141039-008, translated 2026-11-05
- This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05