# 商法 / Commercial Code — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-4111-125/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)（金銭債権等の評価に関する経過措置） — address `suppl-4111-125/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4111-125/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（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-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 2 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 --- ## 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