# 商法 / Commercial Code — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-4131-149. 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-4131-149` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-4131-149 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4131-149 - 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 平成一三年一二月一二日法律第一四九号 suppl-4131-149 · https://japanlaw.org/en/commercial-code/suppl-4131-149 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-149/art-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-1 **第一項** この法律は、公布の日から起算して一年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、第二条中株式会社の監査等に関する商法の特例に関する法律（以下「商法特例法」という。）第十八条第一項及び第三十条第一項第十六号の改正規定並びに附則第十条の規定はこの法律の施行の日から起算して三年を経過した日から、附則第十一条の規定は公布の日から施行する。 suppl-4131-149/art-1/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions of Article 2 amending Article 18, paragraph (1) and Article 30, paragraph (1), item (xvi) of the Act on Special Provisions of the Commercial Code Concerning Audits, etc. of Stock Companies (hereinafter referred to as the "Commercial Code Special Provisions Act"), and the provisions of Article 10 of the Supplementary Provisions, come into effect as of the day on which three years have elapsed from the day this Act comes into effect, and the provisions of Article 11 of the Supplementary Provisions come into effect as of the date of promulgation. machine translation, not official ### 第二条（社外取締役の登記に関する経過措置） — Transitional Measures on Registration of Outside Directors caption: machine translation, not official suppl-4131-149/art-2 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-2 **第一項** 株式会社は、この法律の施行の際現に在任する取締役がこの法律による改正後の商法（以下「新商法」という。）第百八十八条第二項第七号ノ二に規定する社外取締役である場合には、この法律の施行の日を含む任期中に限り、当該取締役が社外取締役である旨の登記をすることを要しない。ただし、定款を変更して新商法第二百六十六条第十九項の契約をすることができる旨の定めを設けたときは、この限りでない。 suppl-4131-149/art-2/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-2/par-1 If a director actually in office at the time this Act comes into effect is an outside director prescribed in Article 188, paragraph (2), item (vii)-2 of the Commercial Code as amended by this Act (hereinafter referred to as the "Amended Commercial Code"), a stock company is not required to effect the registration to the effect that the director is an outside director, only during the term of office that includes the day this Act comes into effect; provided, however, that this does not apply when the company has amended its articles of incorporation to include a provision that a contract under Article 266, paragraph (19) of the Amended Commercial Code may be made. machine translation, not official ### 第三条（取締役の責任の免除に関する経過措置） — Transitional Measures on Exemption from Liability of Directors caption: machine translation, not official suppl-4131-149/art-3 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-3 **第一項** 新商法第二百六十六条第七項から第二十三項までの規定は、この法律の施行前の行為に関する取締役の責任の免除については、適用しない。 suppl-4131-149/art-3/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-3/par-1 Article 266, paragraphs (7) through (23) of the Amended Commercial Code do not apply to exemption from the liability of a director for acts before this Act comes into effect. machine translation, not official ### 第四条 suppl-4131-149/art-4 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-4 **第一項** 商法等の一部を改正する等の法律（平成十三年法律第七十九号）による改正前の商法第二百十条ノ二第二項第三号（商法等の一部を改正する等の法律附則第三条第二項の規定によりなおその効力を有するものとされる場合を含む。）又は商法等の一部を改正する法律（平成十三年法律第百二十八号）による改正前の商法第二百八十条ノ十九第一項（商法等の一部を改正する法律附則第六条第一項の規定によりなお従前の例によることとされる場合を含む。）の権利を行使した取締役又は当該権利を有する取締役についての新商法第二百六十六条第七項第一号及び第三号、同条第十項及び第十一項（同条第十六項及び第二十三項において準用する場合を含む。）並びに同条第十二項、第十四項、第十九項第一号及び第三号並びに第二十二項第一号の規定の適用については、同条第七項第三号中「権利ノ数ヲ乗ジタル額」とあるのは、「権利ノ数ヲ乗ジタル額、商法等の一部を改正する等の法律（平成十三年法律第七十九号）ニ依ル改正前ノ第二百十条ノ二第二項第三号（同法附則第三条第二項ノ規定ニ依リ仍其ノ効力ヲ有スルモノトセラレタル場合ヲ含ム）ノ権利ヲ就任後ニ行使シタルトキハ行使ノ時ニ於ケル其ノ会社ノ株式ノ時価ヨリ譲渡ノ価額ヲ控除シタル額ニ譲受ケタル株式ノ数ヲ乗ジタル額、商法等の一部を改正する法律（平成十三年法律第百二十八号）ニ依ル改正前ノ第二百八十条ノ十九第一項（同法附則第六条第一項ノ規定ニ依リ仍従前ノ例ニ依ルコトトセラレタル場合ヲ含ム）ノ権利ヲ就任後ニ行使シタルトキハ行使ノ時ニ於ケル其ノ会社ノ株式ノ時価ヨリ発行価額又ハ移転ヲ受ケタル価額ヲ控除シタル額ニ発行ヲ受ケ又ハ之ニ代ヘテ移転ヲ受ケタル株式ノ数ヲ乗ジタル額」とする。 suppl-4131-149/art-4/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-4/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-4/par-1 With regard to the application of Article 266, paragraph (7), items (i) and (iii) of the Amended Commercial Code, paragraphs (10) and (11) of that Article (including cases where applied mutatis mutandis under paragraphs (16) and (23) of that Article), and paragraphs (12) and (14), paragraph (19), items (i) and (iii), and paragraph (22), item (i) of that Article, to a director who has exercised the right under Article 210-2, paragraph (2), item (iii) of the Commercial Code prior to the amendment by the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001) (including cases where that provision remains in force pursuant to Article 3, paragraph (2) of the Supplementary Provisions of that Act) or the right under Article 280-19, paragraph (1) of the Commercial Code prior to the amendment by the Act Partially Amending the Commercial Code, etc. (Act No. 128 of 2001) (including cases where the provisions then in force continue to govern pursuant to Article 6, paragraph (1) of the Supplementary Provisions of that Act), or to a director who holds such a right, the phrase "the amount multiplied by the number of rights" in Article 266, paragraph (7), item (iii) of that Code is deemed to be replaced with "the amount multiplied by the number of rights, the amount obtained, when the right under Article 210-2, paragraph (2), item (iii) prior to the amendment under the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001) (including cases where that provision remains in force pursuant to Article 3, paragraph (2) of the Supplementary Provisions of that Act) has been exercised after assuming office, by multiplying the amount obtained by deducting the transfer price from the market price of the shares of that company at the time of exercise by the number of shares acquired by transfer, and the amount obtained, when the right under Article 280-19, paragraph (1) prior to the amendment under the Act Partially Amending the Commercial Code, etc. (Act No. 128 of 2001) (including cases where the provisions then in force are to continue to govern pursuant to Article 6, paragraph (1) of the Supplementary Provisions of that Act) has been exercised after assuming office, by multiplying the amount obtained by deducting the issue price or the price at which transfer was received from the market price of the shares of that company at the time of exercise by the number of shares issued or transferred in lieu of issue". machine translation, not official ### 第五条（株主代表訴訟の提起に関する経過措置） — Transitional Measures on the Filing of Shareholder Derivative Suits caption: machine translation, not official suppl-4131-149/art-5 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-5 **第一項** 新商法第二百六十七条第三項（新商法又は他の法律において準用する場合を含む。）の規定は、この法律の施行前にこの法律による改正前の商法（以下「旧商法」という。）第二百六十七条第三項（旧商法又は他の法律において準用する場合を含む。以下この条において同じ。）に規定する請求があった場合（当該請求をした者が同項の規定により訴えを提起した場合を除く。）についても適用する。 suppl-4131-149/art-5/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-5/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-5/par-1 The provisions of Article 267, paragraph (3) of the Amended Commercial Code (including as applied mutatis mutandis under the Amended Commercial Code or other laws) also apply where a demand prescribed in Article 267, paragraph (3) of the Commercial Code prior to the amendment by this Act (hereinafter referred to as the "Former Commercial Code") (including as applied mutatis mutandis under the Former Commercial Code or other laws; the same applies hereinafter in this Article) was made before the enforcement of this Act (excluding the case where the person who made the demand filed an action pursuant to that paragraph). machine translation, not official ### 第六条（取締役等の責任を追及する訴えに関する経過措置） — Transitional Measures on Actions to Pursue the Liability of Directors, etc. caption: machine translation, not official suppl-4131-149/art-6 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-6 **第一項** 新商法第二百六十八条第四項から第七項まで（これらの規定を新商法又は他の法律において準用する場合を含む。）の規定は、この法律の施行前に提起された旧商法第二百六十八条第一項（旧商法又は他の法律において準用する場合を含む。）の訴えについては、適用しない。 suppl-4131-149/art-6/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-6/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-6/par-1 The provisions of Article 268, paragraphs (4) through (7) of the Amended Commercial Code (including as applied mutatis mutandis under the Amended Commercial Code or other laws) do not apply to an action under Article 268, paragraph (1) of the Former Commercial Code (including as applied mutatis mutandis under the Former Commercial Code or other laws) filed before the enforcement of this Act. machine translation, not official ### 第七条（監査役の任期に関する経過措置） — Transitional Measures on the Term of Office of Company Auditors caption: machine translation, not official suppl-4131-149/art-7 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-7 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-7 **第一項** この法律の施行の際現に存する株式会社の監査役でこの法律の施行後最初に到来する決算期に関する定時総会の終結前に在任するものの任期に関しては、この法律の施行後も、なお従前の例による。 suppl-4131-149/art-7/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-7/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-7/par-1 The provisions then in force continue to govern, after this Act comes into effect, the term of office of a company auditor of a stock company existing at the time this Act comes into effect who is in office before the close of the ordinary general meeting concerning the first account closing day to arrive after this Act comes into effect. machine translation, not official ### 第八条（辞任した監査役に対する株主総会の招集の通知に関する経過措置） — Transitional Measures on Notice of Convocation of a Shareholders Meeting to a Company Auditor Who Has Resigned caption: machine translation, not official suppl-4131-149/art-8 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-8 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-8 **第一項** 新商法第二百七十五条ノ三ノ二第二項の規定は、この法律の施行前に招集の手続が開始された株主総会については、適用しない。 suppl-4131-149/art-8/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-8/par-1 The provisions of Article 275-3-2, paragraph (2) of the Amended Commercial Code do not apply to a shareholders meeting for which the procedure of convocation was commenced before the enforcement of this Act. machine translation, not official **第二項** 前項の規定は、他の法律において新商法第二百七十五条ノ三ノ二第二項の規定を準用する場合について準用する。 suppl-4131-149/art-8/par-2 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-8/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-8/par-2 The provisions of the preceding paragraph apply mutatis mutandis where the provisions of Article 275-3-2, paragraph (2) of the Amended Commercial Code are applied mutatis mutandis under other laws. machine translation, not official ### 第九条（監査役の責任の免除に関する経過措置） — Transitional Measures on Exemption from the Liability of a Company Auditor caption: machine translation, not official suppl-4131-149/art-9 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-9 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-9 **第一項** 新商法第二百八十条第一項において準用する新商法第二百六十六条第十八項の規定により読み替えて適用する同条第七項、同条第八項、第十項及び第十一項、同条第十八項の規定により読み替えて適用する同条第十二項並びに同条第十四項から第十六項までの規定は、この法律の施行前の行為に関する監査役の責任の免除については、適用しない。 suppl-4131-149/art-9/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-149/art-9/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-9/par-1 The provisions of Article 266, paragraph (7) of the Amended Commercial Code, which apply with the replacement of terms pursuant to Article 266, paragraph (18) of the Amended Commercial Code as applied mutatis mutandis in Article 280, paragraph (1) of the Amended Commercial Code, Article 266, paragraph (8), paragraphs (10) and (11) of the Amended Commercial Code, Article 266, paragraph (12) of the Amended Commercial Code, which apply with the replacement of terms pursuant to Article 266, paragraph (18) of the Amended Commercial Code, and Article 266, paragraphs (14) through (16) of the Amended Commercial Code do not apply to exemption from the liability of a company auditor for acts prior to the enforcement of this Act. machine translation, not official --- ## Cites - suppl-4131-149/art-4/par-1: 同法附則第三条第二項 → 商法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4131-79/art-3/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-2 - suppl-4131-149/art-4/par-1: 同法附則第六条第一項 → 商法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4131-128/art-6/par-1 — https://japanlaw.org/en/commercial-code/suppl-4131-128/art-6/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-128/art-6/par-1 - suppl-4131-149/art-5/par-1: この条 → 商法 附則第五条 (Supplementary Provisions, Article 5), suppl-4131-149/art-5 — https://japanlaw.org/en/commercial-code/suppl-4131-149/art-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-5 - suppl-4131-149/art-8/par-2: 前項 → 商法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4131-149/art-8/par-1 — https://japanlaw.org/en/commercial-code/suppl-4131-149/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-8/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 商法 附則第五条第一項（株主代表訴訟の提起に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-149/art-5/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-5/par-1 - 商法 附則第八条第二項（辞任した監査役に対する株主総会の招集の通知に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-149/art-8/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-149/art-8/par-2 --- ## 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-20261105T141039-007, translated 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-011, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-012, translated 2026-11-05 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05