# 商法 / Commercial Code — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4131-79`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-4131-79
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4131-79
- 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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## 附　則 平成一三年六月二九日法律第七九号
<sup>suppl-4131-79 · https://japanlaw.org/en/commercial-code/suppl-4131-79 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-1</sup>

**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。
<sup>suppl-4131-79/art-1/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-1/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第二条（この法律の施行前に買い受けた自己の株式等に関する経過措置） — Transitional Measures on Own Shares, etc. Purchased Before This Act Comes into Effect
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-2 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-2</sup>

**第一項**  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。）第二百十二条第一項（この法律による改正前の有限会社法（以下「旧有限会社法」という。）第二十四条第一項において準用する場合を含む。）若しくは第二百十二条ノ二第一項（旧有限会社法第二十四条第一項において準用する場合を含む。）の規定により買い受けた株式若しくは持分又はこの法律による廃止前の株式の消却の手続に関する商法の特例に関する法律（以下「旧消却特例法」という。）第三条第一項の規定により買い受けた株式（資本準備金をもって買い受けたものを除く。）であって失効の手続を終了していないものに関しては、なお従前の例による。
<sup>suppl-4131-79/art-2/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-2/par-1</sup>
The provisions then in force continue to govern shares or shares in a limited company that were purchased before this Act comes into effect pursuant to Article 212, paragraph (1) (including cases where applied mutatis mutandis under Article 24, paragraph (1) of the Limited Liability Companies Act prior to the amendment by this Act (hereinafter referred to as the "Former Limited Liability Companies Act")) or Article 212-2, paragraph (1) (including cases where applied mutatis mutandis under Article 24, paragraph (1) of the Former Limited Liability Companies Act) of the Commercial Code prior to the amendment by this Act (hereinafter referred to as the "Former Commercial Code"), or shares (excluding those purchased with capital reserve) that were purchased pursuant to Article 3, paragraph (1) of the Act on Special Provisions of the Commercial Code Concerning Procedures for Cancellation of Shares prior to the repeal by this Act (hereinafter referred to as the "Former Share Cancellation Special Provisions Act"), for which the procedure for invalidation has not been completed.
<sup>machine translation, not official</sup>

### 第三条（次期決算期に関する定時総会の終結の時までの自己の株式の買受けに関する経過措置） — Transitional Measures on the Purchase of Own Shares Until the Close of the Ordinary General Meeting Concerning the Next Account Closing Day
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-3 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3</sup>

**第一項**  この法律の施行前に到来した最終の決算期（以下「直前決算期」という。）に関する定時総会において、旧商法第二百十条ノ二第二項（次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。以下この項並びに附則第五条第二項及び第十三条において同じ。）及び第二百十二条ノ二第一項（次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。以下この項において同じ。）の決議をした株式会社は、この法律による改正後の商法（以下「新商法」という。）第二百十条第一項の規定にかかわらず、その決議において定めた買い受けるべき株式の種類、総数及び取得価額の総額の範囲内で、この法律の施行後最初に到来する決算期（以下「次期決算期」という。）に関する定時総会の終結の時までの間、自己の株式を買い受けることができる。
<sup>suppl-4131-79/art-3/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-1</sup>
A stock company that, at the ordinary general meeting concerning the last account closing day that arrived before this Act comes into effect (hereinafter referred to as the "last account closing day"), adopted the resolutions under Article 210-2, paragraph (2) of the Former Commercial Code (including cases where it is deemed to remain in force pursuant to the following paragraph; hereinafter the same applies in this paragraph, Article 5, paragraph (2) and Article 13 of the Supplementary Provisions) and Article 212-2, paragraph (1) of the Former Commercial Code (including cases where it is deemed to remain in force pursuant to the following paragraph; hereinafter the same applies in this paragraph) may, notwithstanding Article 210, paragraph (1) of the Commercial Code as amended by this Act (hereinafter referred to as the "Amended Commercial Code"), purchase its own shares, within the scope of the class of shares, total number and total amount of acquisition price of the shares to be purchased as determined in those resolutions, until the close of the ordinary general meeting concerning the first account closing day to arrive after this Act comes into effect (hereinafter referred to as the "next account closing day").
<sup>machine translation, not official</sup>

**第二項**  この法律の施行前に招集の手続が開始された直前決算期に関する定時総会においてこの法律の施行後にする自己の株式の買受けに関する決議については、旧商法第二百十条ノ二（第十項を除く。）並びに第二百十二条ノ二第一項から第三項まで及び第四項（旧商法第二百十条ノ二第十項を準用する部分を除く。）の規定は、なおその効力を有する。この場合においては、その定時総会の終結の時までは、新商法第二百十条第一項から第七項までの規定は、適用しない。
<sup>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</sup>
With regard to a resolution on the purchase of own shares to be adopted after this Act comes into effect at an ordinary general meeting concerning the last account closing day for which procedures for convening have commenced before this Act comes into effect, the provisions of Article 210-2 of the Former Commercial Code (excluding paragraph (10)) and Article 212-2, paragraphs (1) through (3) and paragraph (4) (excluding the part applying mutatis mutandis Article 210-2, paragraph (10) of the Former Commercial Code) of the Former Commercial Code remain in force. In this case, until the close of that ordinary general meeting, Article 210, paragraphs (1) through (7) of the Amended Commercial Code do not apply.
<sup>machine translation, not official</sup>

**第三項**  株式の譲渡につき取締役会の承認を要する旨の定款の定めがある会社が、この法律の施行前に開始した相続に係る株主の相続人からその相続によって得た株式を買い受ける場合については、旧商法第二百十条ノ三（第一項ただし書を除く。）の規定は、次期決算期に関する定時総会の終結の時までは、なおその効力を有する。
<sup>suppl-4131-79/art-3/par-3 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-3</sup>
In the case where a company with a provision in its articles of incorporation to the effect that the approval of the board of directors is required for the transfer of shares purchases shares that an heir of a shareholder obtained by inheritance, where the inheritance commenced before this Act comes into effect, from that heir, the provisions of Article 210-3 of the Former Commercial Code (excluding the proviso to paragraph (1)) remain in force until the close of the ordinary general meeting concerning the next account closing day.
<sup>machine translation, not official</sup>

**第四項**  この法律の施行の際現に旧消却特例法第三条第一項の定款の定めがある株式会社は、新商法第二百十条第一項の規定にかかわらず、次期決算期に関する定時総会の終結の時までの間、旧消却特例法第三条第二項の規定によりその定款で定められていた株式の総数から旧消却特例法第三条の二第二項の規定によりその定款で定められていた株式の総数を控除した数の範囲内で、取締役会において買い受けるべき株式の種類、数及び取得価額の総額について決議することにより、株主に配当すべき利益をもって自己の株式を買い受けることができる。この場合において、次期決算期に関する定時総会の終結の時までに買い受けることができる株式の取得価額の総額及び取締役の責任については、旧消却特例法第三条第五項及び第六条の規定の例による。
<sup>suppl-4131-79/art-3/par-4 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-4</sup>
A stock company that, at the time this Act comes into effect, actually has a provision in its articles of incorporation under Article 3, paragraph (1) of the Former Share Cancellation Special Provisions Act may, notwithstanding Article 210, paragraph (1) of the Amended Commercial Code, until the close of the ordinary general meeting concerning the next account closing day, purchase its own shares out of profits to be distributed to shareholders by the board of directors adopting a resolution on the class of shares, number and total amount of acquisition price of the shares to be purchased, within the number obtained by deducting the total number of shares determined in its articles of incorporation pursuant to Article 3-2, paragraph (2) of the Former Share Cancellation Special Provisions Act from the total number of shares determined in its articles of incorporation pursuant to Article 3, paragraph (2) of the Former Share Cancellation Special Provisions Act. In this case, the total amount of acquisition price of the shares that may be purchased by the close of the ordinary general meeting concerning the next account closing day and the liability of directors are governed by the provisions of Article 3, paragraph (5) and Article 6 of the Former Share Cancellation Special Provisions Act.
<sup>machine translation, not official</sup>

**第五項**  この法律の施行後に第一項又は前項の規定により株式を買い受ける場合については、新商法第二百十条第九項中「第二項第二号ニ掲グル事項ニ付」とあるのは、「市場価格ナキ株式ノ売主ニ付」として、同項の規定を適用する。
<sup>suppl-4131-79/art-3/par-5 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-5</sup>
In the case where shares are purchased after this Act comes into effect pursuant to paragraph (1) or the preceding paragraph, Article 210, paragraph (9) of the Amended Commercial Code is applied with the phrase "with regard to the matters listed in paragraph (2), item (ii)" in that paragraph deemed to be replaced with "with regard to the seller of shares with no market price".
<sup>machine translation, not official</sup>

**第六項**  この法律の施行後に第一項若しくは第四項の規定、第三項の規定によりなおその効力を有するものとされる旧商法第二百十条ノ三第一項本文の規定又は附則第二十四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旧消却特例法第三条第一項の規定（以下この条及び次条第二項において「施行後買受規定」という。）により株式を買い受ける場合における新商法第二百十条ノ二第一項の規定の適用については、同項中「又ハ第二百十一条ノ三第一項」とあるのは、「、第二百十一条ノ三第一項又ハ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）附則第三条第六項ニ規定スル施行後買受規定」とする。
<sup>suppl-4131-79/art-3/par-6 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-6</sup>
With regard to the application of Article 210-2, paragraph (1) of the Amended Commercial Code in the case where shares are purchased after this Act comes into effect pursuant to the provisions of paragraph (1) or (4), the provisions of the main clause of Article 210-3, paragraph (1) of the Former Commercial Code that remain in force pursuant to the provisions of paragraph (3), or the provisions of Article 3, paragraph (1) of the Former Share Cancellation Special Provisions Act for which the provisions then in force continue to govern pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions (hereinafter referred to in this Article and paragraph (2) of the following Article as the "post-effective-date purchase provisions"), the phrase "or Article 211-3, paragraph (1)" in Article 210-2, paragraph (1) of the Amended Commercial Code is deemed to be replaced with ", Article 211-3, paragraph (1), or the post-effective-date purchase provisions prescribed in Article 3, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001)".
<sup>machine translation, not official</sup>

### 第四条（この法律の施行日を含む営業年度以前に自己の株式を買い受けた取締役の責任に関する経過措置） — Transitional Measures on the Liability of Directors Who Purchased Own Shares in or Before the Business Year Including the Day This Act Comes into Effect
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-4 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-4</sup>

**第一項**  この法律の施行前に終了した営業年度における自己の株式の買受けに係る取締役の責任に関しては、なお従前の例による。
<sup>suppl-4131-79/art-4/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-4/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-4/par-1</sup>
The provisions then in force continue to govern the liability of directors relating to the purchase of own shares in a business year that ended before this Act comes into effect.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行の日を含む営業年度内に商法第二百四条ノ三第一項（第二百四条ノ五において準用する場合を含む。）の規定、旧商法第二百十条ノ二第一項、第二百十条ノ三第一項本文若しくは第二百十二条ノ二第一項の規定、新商法第二百十条第一項若しくは第二百十一条ノ三第一項の規定、旧消却特例法第三条第一項の規定又は施行後買受規定により株式を買い受けた場合における取締役の責任についての新商法第二百十条ノ二第二項の規定の適用については、同項中「ニ於テ前項」とあるのは「ニ於テ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）附則第三条第六項ノ規定ニ依リ読替テ適用スル前項」と、「純資産額」とあるのは「純資産額ニ其ノ有スル自己ノ株式ニ付会計帳簿ニ記載シタル額ノ総額ヲ加ヘタル額」と、「同項ノ合計額」とあるのは「同項ノ合計額ニ同項ニ規定スル規定又ハ同法第一条ノ規定ニ依ル改正前ノ第二百十条ノ二第一項、第二百十条ノ三第一項本文若ハ第二百十二条ノ二第一項ノ規定若ハ同法第四条ノ規定ニ依ル廃止前ノ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）第三条第一項ノ規定（以下本項ニ於テ任意買受規定ト称ス）ニ依リ取得シテ有スル株式ニ付会計帳簿ニ記載シタル額ヲ加ヘタル額ヨリ其ノ株式ノ時価ノ合計額ヲ控除シタル額」と、「同項ニ規定スル規定」とあるのは「任意買受規定」と、「株式ノ価額ノ総額」とあるのは「株式ノ価額ノ総額及其ノ取得シテ有スル株式ノ時価ノ合計額」と、「前項ノ虞」とあるのは「本項本文ニ規定スル場合ニ当ル虞」とする。
<sup>suppl-4131-79/art-4/par-2 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-4/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-4/par-2</sup>
With regard to the application of Article 210-2, paragraph (2) of the Amended Commercial Code to the liability of directors in the case where shares have been purchased within the business year including the day on which this Act comes into effect pursuant to Article 204-3, paragraph (1) of the Commercial Code (including cases where applied mutatis mutandis in Article 204-5), Article 210-2, paragraph (1), the main clause of Article 210-3, paragraph (1) or Article 212-2, paragraph (1) of the Former Commercial Code, Article 210, paragraph (1) or Article 211-3, paragraph (1) of the Amended Commercial Code, Article 3, paragraph (1) of the Former Share Cancellation Special Provisions Act, or the post-effective-date purchase provisions, in Article 210-2, paragraph (2) of the Amended Commercial Code, the phrase "in which the preceding paragraph" is deemed to be replaced with "in which the preceding paragraph as applied with replacement of terms pursuant to the provisions of Article 3, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001)", the phrase "net assets" with "net assets plus the total amount stated in the accounting books for the own shares it holds", the phrase "the total amount referred to in that paragraph" with "the total amount referred to in that paragraph plus the amount stated in the accounting books for shares held as acquired under the provisions prescribed in that paragraph, or the provisions of Article 210-2, paragraph (1), the main clause of Article 210-3, paragraph (1) or Article 212-2, paragraph (1) prior to the amendment under the provisions of Article 1 of that Act, or the provisions of Article 3, paragraph (1) of the Act on Special Provisions of the Commercial Code Concerning Procedures for Cancellation of Shares (Act No. 55 of 1997) prior to the repeal under the provisions of Article 4 of that Act (hereinafter referred to in this paragraph as the "voluntary purchase provisions"), less the total market value of those shares", the phrase "the provisions prescribed in that paragraph" with "the voluntary purchase provisions", the phrase "the total value of the shares" with "the total value of the shares and the total market value of the shares it holds as acquired", and the phrase "the risk set forth in the preceding paragraph" with "the risk of falling under the case prescribed in the main clause of this paragraph".
<sup>machine translation, not official</sup>

### 第五条（自己の株式の処分の制限等） — Restrictions on Disposal of Own Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-5 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-5</sup>

**第一項**  株式会社は、平成十四年三月三十一日までの間、新商法第三百五十六条、第三百七十四条ノ十九及び第四百九条ノ二並びに次項に規定する場合を除き、その有する自己の株式を処分してはならない。
<sup>suppl-4131-79/art-5/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-5/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-5/par-1</sup>
A stock company must not, until March 31, 2002, dispose of the own shares it holds, except in the cases prescribed in Articles 356, 374-19 and 409-2 of the Amended Commercial Code and in the following paragraph.
<sup>machine translation, not official</sup>

**第二項**  旧商法第二百十条ノ二第二項の決議に基づいて株式を買い受けた会社は、その株式をその決議の範囲内で譲渡することができる。この場合においては、会社法（平成十七年法律第八十六号）第二編第二章第八節の規定は、適用しない。
<sup>suppl-4131-79/art-5/par-2 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-5/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-5/par-2</sup>
A company that has purchased shares on the basis of a resolution under Article 210-2, paragraph (2) of the Former Commercial Code may transfer those shares within the scope of that resolution. In this case, the provisions of Part II, Chapter II, Section 8 of the Companies Act (Act No. 86 of 2005) do not apply.
<sup>machine translation, not official</sup>

### 第六条（株式分割に関する経過措置） — Transitional Measures on Share Splits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-6 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-6</sup>

**第一項**  この法律の施行前に決議をした株式の分割に関しては、なお従前の例による。
<sup>suppl-4131-79/art-6/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-6/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-6/par-1</sup>
The provisions then in force continue to govern a share split resolved before this Act comes into effect.
<sup>machine translation, not official</sup>

### 第七条（端株主の権利に関する経過措置） — Transitional Measures on the Rights of Holders of Fractional Shares
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-7 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-7 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-7</sup>

**第一項**  この法律の施行の際旧商法第二百三十条ノ五前段の規定による定款の定めがない株式会社（この法律の施行前に定款の認証を受け、この法律の施行後に成立するものを含む。）については、この法律の施行の日において、新商法第二百二十条ノ三第二項の規定により端株主に対して同条第一項第一号又は第四号の権利を与えない旨の定款の変更の決議があったものとみなす。
<sup>suppl-4131-79/art-7/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-7/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-7/par-1</sup>
With regard to a stock company that, at the time this Act comes into effect, has no provision in its articles of incorporation under the first sentence of Article 230-5 of the Former Commercial Code (including one that has received certification of the articles of incorporation before this Act comes into effect and is incorporated after this Act comes into effect), a resolution for an amendment to the articles of incorporation to the effect that the right set forth in Article 220-3, paragraph (1), item (i) or item (iv) is not granted to holders of fractional shares pursuant to Article 220-3, paragraph (2) of the Amended Commercial Code is deemed to have been adopted on the day this Act comes into effect.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行の際現に存する株式会社（この法律の施行前に定款の認証を受け、この法律の施行後に成立するものを含む。）については、この法律の施行の日において、新商法第二百二十条ノ三第二項の規定により端株主に対して同条第一項第三号の権利を与えない旨の定款の変更の決議があったものとみなす。
<sup>suppl-4131-79/art-7/par-2 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-7/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-7/par-2</sup>
With regard to a stock company existing at the time this Act comes into effect (including one that has received certification of the articles of incorporation before this Act comes into effect and is incorporated after this Act comes into effect), a resolution for an amendment to the articles of incorporation to the effect that the right set forth in Article 220-3, paragraph (1), item (iii) is not granted to holders of fractional shares pursuant to Article 220-3, paragraph (2) of the Amended Commercial Code is deemed to have been adopted on the day this Act comes into effect.
<sup>machine translation, not official</sup>

**第三項**  この法律の施行の際旧商法第二百三十条ノ五後段の規定による定款の定めがある株式会社の端株主であって株主でないものの配当若しくは金銭の分配又は引受権を受ける権利に関しては、なお従前の例による。
<sup>suppl-4131-79/art-7/par-3 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-7/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-7/par-3</sup>
The provisions then in force continue to govern the right to receive dividends or a distribution of money, or subscription rights, of a holder of fractional shares who is not a shareholder of a stock company that, at the time this Act comes into effect, has a provision in its articles of incorporation under the second sentence of Article 230-5 of the Former Commercial Code.
<sup>machine translation, not official</sup>

### 第八条（端株券に関する経過措置） — Transitional Measures on Fractional Share Certificates
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-8 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8</sup>

**第一項**  この法律の施行前に旧商法第二百三十条ノ八ノ二第一項の規定により、定款を変更して、端株券を発行しない旨の定めをした株式会社の端株券に関しては、平成十五年三月三十一日までは、なお従前の例による。
<sup>suppl-4131-79/art-8/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-1</sup>
With regard to the fractional share certificates of a stock company that, before this Act comes into effect, amended its articles of incorporation pursuant to Article 230-8-2, paragraph (1) of the Former Commercial Code and provided that fractional share certificates would not be issued, the provisions then in force continue to govern until March 31, 2003.
<sup>machine translation, not official</sup>

**第二項**  前項の規定によりなお従前の例によることとされる場合については、旧商法第三百五十一条第一項中「一定ノ期間内」とあるのは、「平成十五年三月三十一日以前ノ日ヲ終期トスル一定ノ期間内」とし、この法律の施行前に同項の規定により平成十五年四月一日以後の日を同項の一定の期間の終期としてされた公告については、平成十五年三月三十一日をその一定の期間の終期としてされたものとみなす。
<sup>suppl-4131-79/art-8/par-2 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-2</sup>
In the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the phrase "within a certain period" in Article 351, paragraph (1) of the Former Commercial Code is deemed to be replaced with "within a certain period ending on a day on or before March 31, 2003", and a public notice made before this Act comes into effect pursuant to that paragraph with a day on or after April 1, 2003 as the end of the certain period in that paragraph is deemed to have been made with March 31, 2003 as the end of that certain period.
<sup>machine translation, not official</sup>

**第三項**  端株券（第一項の株式会社が発行しているものを除く。以下この項から第七項までにおいて同じ。）であって、平成十五年三月三十一日までに次項ただし書の規定による提出がなかったものについては、同日限り無効とする。ただし、株式会社は、取締役会の決議により、その発行している端株券を、同日以前の一定の日において無効とすることができる。
<sup>suppl-4131-79/art-8/par-3 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-3</sup>
Fractional share certificates (excluding those issued by a stock company set forth in paragraph (1); the same applies hereinafter in this paragraph through paragraph (7)) for which the submission under the proviso to the following paragraph has not been made by March 31, 2003 become invalid at the end of that day; provided, however, that a stock company may, by resolution of the board of directors, invalidate the fractional share certificates it has issued as of a certain date on or before that day.
<sup>machine translation, not official</sup>

**第四項**  この法律の施行前に発行されている端株券に関しては、平成十五年三月三十一日（前項ただし書の決議をした場合にあっては、その決議により定められた一定の日）までは、なお従前の例による。ただし、端株券を有する者がその端株券を会社に提出して新商法第二百二十条ノ二第一項第一号、第二号及び第四号に掲げる事項を端株原簿に記載すべき旨の請求をすること又は新商法第二百二十条ノ六第一項の規定による請求をすることを妨げない。
<sup>suppl-4131-79/art-8/par-4 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-4</sup>
With regard to fractional share certificates issued prior to the enforcement of this Act, the provisions then in force continue to govern until March 31, 2003 (or, if a resolution under the proviso to the preceding paragraph has been made, the certain date determined by that resolution); provided, however, that this does not preclude a person who holds a fractional share certificate from submitting it to the company and requesting that the matters set forth in Article 220-2, paragraph (1), items (i), (ii) and (iv) of the Amended Commercial Code be entered in the fractional share register, or from making a request under Article 220-6, paragraph (1) of the Amended Commercial Code.
<sup>machine translation, not official</sup>

**第五項**  第三項ただし書の決議をしたときは、株式会社は、同項ただし書の一定の日までに端株券を当該株式会社に提出すべき旨及びその日までに提出されなかった端株券はその日において無効となる旨をその日の一月前に公告しなければならない。
<sup>suppl-4131-79/art-8/par-5 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-5</sup>
If a resolution under the proviso to paragraph (3) has been made, the stock company must give public notice, one month prior to the certain date referred to in the proviso to that paragraph, to the effect that fractional share certificates are to be submitted to that stock company by that date and that fractional share certificates not submitted by that date will become invalid on that date.
<sup>machine translation, not official</sup>

**第六項**  第四項ただし書及び前項の場合において、株式会社は、端株券が提出されたときは、新商法第二百二十条ノ二第一項第一号、第二号及び第四号に掲げる事項を端株原簿に記載しなければならない。
<sup>suppl-4131-79/art-8/par-6 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-6</sup>
In the cases referred to in the proviso to paragraph (4) and the preceding paragraph, when a fractional share certificate is submitted, the stock company must enter the matters set forth in Article 220-2, paragraph (1), items (i), (ii) and (iv) of the Amended Commercial Code in the fractional share register.
<sup>machine translation, not official</sup>

**第七項**  第四項ただし書及び第五項の場合において端株券を提出することができない者がいるときは、株式会社は、その者の請求により、利害関係人に対し異議があれば一定の期間内に述べるべき旨を公告し、その期間経過後において前項の記載をすることができる。
<sup>suppl-4131-79/art-8/par-7 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-7 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-7</sup>
In the cases referred to in the proviso to paragraph (4) and paragraph (5), if there is a person who is unable to submit a fractional share certificate, the stock company may, at the request of that person, give public notice to interested persons to the effect that any objection is to be stated within a certain period, and make the entry referred to in the preceding paragraph after the expiration of that period.
<sup>machine translation, not official</sup>

**第八項**  この法律の施行前に端株券を発行している株式会社は、第一項から第三項までの規定により提出されなかった端株券が無効とされる日後でなければ、新商法第二百二十条ノ二第二項及び第二百二十一条第一項の規定による定款の定めをしてはならない。
<sup>suppl-4131-79/art-8/par-8 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-8 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-8</sup>
A stock company that has issued fractional share certificates prior to the enforcement of this Act must not make the provisions of the articles of incorporation under Article 220-2, paragraph (2) and Article 221, paragraph (1) of the Amended Commercial Code until after the day on which fractional share certificates not submitted pursuant to the provisions of paragraphs (1) through (3) are made invalid.
<sup>machine translation, not official</sup>

**第九項**  新商法第四百九十八条第一項第二号の規定は第五項の規定に違反して公告を怠り又は不正の公告をした場合について、新商法第二百十六条第一項ただし書及び第二項の規定は第七項の公告をする場合について、それぞれ準用する。
<sup>suppl-4131-79/art-8/par-9 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-9 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-9</sup>
The provisions of Article 498, paragraph (1), item (ii) of the Amended Commercial Code apply mutatis mutandis to the case where a person fails to give public notice in violation of paragraph (5) or gives false public notice, and the provisions of the proviso to Article 216, paragraph (1) and Article 216, paragraph (2) of the Amended Commercial Code apply mutatis mutandis to the case where public notice under paragraph (7) is given, respectively.
<sup>machine translation, not official</sup>

### 第九条（単元株式等に関する経過措置） — Transitional Measures for Unit Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-9 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9</sup>

**第一項**  数種の株式を発行する会社が、平成十四年三月三十一日までの間に、一単元の株式の数を定める場合については、株式の種類ごとに定める一単元の株式の数は、同一の数としなければならない。
<sup>suppl-4131-79/art-9/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-1</sup>
In the case where a company that issues several classes of shares determines the number of shares constituting one unit by March 31, 2002, the number of shares constituting one unit determined for each class of shares must be the same number.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行の際現にこの法律による改正前の商法等の一部を改正する法律（以下「旧商法等改正法」という。）附則第十六条第一項の規定により五万円を額面株式一株の金額で除して得た数を一単位の株式の数としている株式会社又は定款で一単位の株式の数を定めている株式会社は、この法律の施行の日において、その一単位の株式の数を株式の種類ごとに新商法第二百二十一条第一項の一単元の株式の数として定める旨の定款の変更の決議をしたものとみなす。この場合において、この法律の施行の際に千を超える数を一単位の株式の数としている株式会社についての同項ただし書の規定の適用については、同項ただし書中「千」とあるのは、「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）附則第九条第二項前段ノ規定ニ依リ定メタルモノト看做サレタ数」とする。
<sup>suppl-4131-79/art-9/par-2 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-2</sup>
A stock company that, at the time of enforcement of this Act, has as the number of shares constituting one lot the number obtained by dividing 50,000 yen by the amount per par value share pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. as it was before the amendment by this Act (hereinafter referred to as the "Former Commercial Code, etc. Amendment Act"), or that has determined the number of shares constituting one lot in its articles of incorporation, is deemed to have made, on the date of enforcement of this Act, a resolution for an amendment to the articles of incorporation to the effect that the number of shares constituting that lot is determined, for each class of shares, as the number of shares constituting one unit under Article 221, paragraph (1) of the Amended Commercial Code. In this case, in applying the proviso to that paragraph to a stock company that, at the time of enforcement of this Act, has a number exceeding 1,000 as the number of shares constituting one lot, the term "1,000" in the proviso to that paragraph is deemed to be replaced with "the number deemed to have been determined pursuant to the first sentence of Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001)".
<sup>machine translation, not official</sup>

**第三項**  この法律の施行前に旧商法等改正法附則第十六条第一項の一単位の株式の数を定め又は変更する旨の定款の変更の決議をした場合であって、この法律による改正がなかったとしたならばその効力を発生したであろう日がこの法律の施行の日後の日であるときは、その効力を発生したであろう日において、当該決議に係る一単位の株式の数を株式の種類ごとの一単元の株式の数として定める旨の定款の変更がされたものとみなす。ただし、当該決議に係る一単位の株式の数が千又は発行済株式の総数の二百分の一に当たる数を超えるときは、この限りでない。
<sup>suppl-4131-79/art-9/par-3 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-3</sup>
Where, prior to the enforcement of this Act, a resolution has been made for an amendment to the articles of incorporation to determine or change the number of shares constituting one lot under Article 16, paragraph (1) of the Supplementary Provisions of the Former Commercial Code, etc. Amendment Act, and the day on which that amendment would have taken effect had it not been for the amendment under this Act is a day after the date of enforcement of this Act, an amendment to the articles of incorporation is deemed to have been made, on the day on which it would have taken effect, to determine the number of shares constituting one lot under that resolution as the number of shares constituting one unit for each class of shares; provided, however, that this does not apply if the number of shares constituting one lot under that resolution exceeds 1,000 or the number equivalent to one two-hundredth of the total number of issued shares.
<sup>machine translation, not official</sup>

**第四項**  第二項の株式会社は、この法律の施行の日において、新商法第二百二十一条第五項本文の規定により一単元の株式の数に満たない株式に係る株券を発行しない旨の定款の変更の決議をしたものとみなす。
<sup>suppl-4131-79/art-9/par-4 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-4</sup>
A stock company referred to in paragraph (2) is deemed to have made, on the date of enforcement of this Act, a resolution for an amendment to the articles of incorporation to the effect that share certificates are not to be issued for shares constituting less than one unit, pursuant to the main clause of Article 221, paragraph (5) of the Amended Commercial Code.
<sup>machine translation, not official</sup>

**第五項**  この法律の施行の際現に存する株式会社（第二項の株式会社を除き、この法律の施行前に定款の認証を受け、この法律の施行後に成立するものを含む。）であって一単元の株式の数を定めたことがないものが株式の分割を行うことをその効力の発生の条件とする会社法第百八十八条第一項の一単元の株式の数を定める旨の定款の変更の決議をした場合において、その条件を満たすため株式の分割を行うときは、当該株式会社は、同法第百八十三条第二項の決議において、現に発行している株券の提出を要する旨を定めることができる。
<sup>suppl-4131-79/art-9/par-5 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-5</sup>
Where a stock company that exists at the time of enforcement of this Act (excluding a stock company referred to in paragraph (2), and including one that received certification of the articles of incorporation prior to the enforcement of this Act and is established after the enforcement of this Act) and that has never determined the number of shares constituting one unit has made a resolution for an amendment to the articles of incorporation to determine the number of shares constituting one unit under Article 188, paragraph (1) of the Companies Act, whose taking effect is conditional upon a share split being carried out, and carries out the share split in order to satisfy that condition, that stock company may provide, in the resolution under Article 183, paragraph (2) of that Act, that the share certificates currently issued are required to be submitted.
<sup>machine translation, not official</sup>

**第六項**  この法律の施行前に旧商法等改正法附則第十九条第一項の規定によりなされた単位未満株式に係る買取りの請求に関しては、なお従前の例による。
<sup>suppl-4131-79/art-9/par-6 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-6</sup>
With regard to a request for purchase of shares less than one lot made pursuant to Article 19, paragraph (1) of the Supplementary Provisions of the Former Commercial Code, etc. Amendment Act prior to the enforcement of this Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  この法律の施行の際現に旧商法等改正法附則第六条第一項の規定により旧商法第二百三十条ノ二第一項の規定を適用しないこととされている株式会社（第二項の株式会社を除く。）については、この法律の施行の日において、新商法第二百二十条ノ二第二項の規定により一株に満たない端数を端株として端株原簿に記載しない旨の定款の変更の決議をしたものとみなす。
<sup>suppl-4131-79/art-9/par-7 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-7 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-7</sup>
A stock company (excluding a stock company referred to in paragraph (2)) to which, at the time of enforcement of this Act, the provisions of Article 230-2, paragraph (1) of the Former Commercial Code are not to be applied pursuant to Article 6, paragraph (1) of the Supplementary Provisions of the Former Commercial Code, etc. Amendment Act is deemed to have made, on the date of enforcement of this Act, a resolution for an amendment to the articles of incorporation to the effect that fractions of less than one share are not entered in the fractional share register as fractional shares, pursuant to Article 220-2, paragraph (2) of the Amended Commercial Code.
<sup>machine translation, not official</sup>

**第八項**  会社法第二百十九条及び第二百二十条の規定は第五項の株券の提出を要する旨の定めをした場合について、同法第九百七十六条第二号の規定はこの項において準用する同法第二百十九条第一項の規定に違反して公告若しくは通知を怠り又は不正の公告若しくは通知をした場合について、それぞれ準用する。
<sup>suppl-4131-79/art-9/par-8 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-8 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-8</sup>
The provisions of Articles 219 and 220 of the Companies Act apply mutatis mutandis to the case where a provision requiring the submission of share certificates under paragraph (5) has been made, and the provisions of Article 976, item (ii) of that Act apply mutatis mutandis to the case where a person fails to give public notice or notice, or gives false public notice or notice, in violation of Article 219, paragraph (1) of that Act as applied mutatis mutandis in this paragraph, respectively.
<sup>machine translation, not official</sup>

### 第十条（議決権の数等に関する経過措置） — Transitional Measures for the Number of Voting Rights, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-10 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-10 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-10</sup>

**第一項**  この法律の施行前に招集の手続が開始された創立総会における議決権の数又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若しくは旧商法第三百四十五条第一項（第三百四十六条において準用する場合を含む。）の規定によるある種類の株主の総会における議決権の数及び定足数に関しては、なお従前の例による。
<sup>suppl-4131-79/art-10/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-10/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-10/par-1</sup>
With regard to the number of voting rights at an organizational meeting for which the procedure for convocation was commenced prior to the enforcement of this Act, or the number of voting rights and the quorum at a shareholders meeting for which the procedure for convocation was commenced prior to the enforcement of this Act or at a meeting of shareholders of a certain class under Article 345, paragraph (1) of the Former Commercial Code (including as applied mutatis mutandis pursuant to Article 346), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（簡易合併等に対する反対の意思の通知に関する経過措置） — Transitional Measures for Notice of Intent to Oppose a Simplified Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-11 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-11 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-11</sup>

**第一項**  この法律の施行前二週間以内に旧商法第二百四十五条ノ五第二項、第三百五十八条第四項、第三百七十四条ノ二十三第四項又は第四百十三条ノ三第四項に規定する公告又は通知がされた営業全部の譲受け、株式交換又は会社の分割若しくは合併については、旧商法第二百四十五条ノ五第六項、第三百五十八条第八項、第三百七十四条ノ二十三第八項又は第四百十三条ノ三第八項の規定は、なおその効力を有する。
<sup>suppl-4131-79/art-11/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-11/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-11/par-1</sup>
With regard to an acquisition of the whole of a business, a share exchange, or a company split or merger for which the public notice or notice prescribed in Article 245-5, paragraph (2), Article 358, paragraph (4), Article 374-23, paragraph (4) or Article 413-3, paragraph (4) of the Former Commercial Code was given within two weeks prior to the enforcement of this Act, the provisions of Article 245-5, paragraph (6), Article 358, paragraph (8), Article 374-23, paragraph (8) or Article 413-3, paragraph (8) of the Former Commercial Code remain in force.
<sup>machine translation, not official</sup>

### 第十二条（抱合せ増資に関する経過措置） — Transitional Measures for Capital Increase by Combination
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-12 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-12 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-12</sup>

**第一項**  この法律の施行前に旧商法第二百八十条ノ二第一項第九号に掲げる事項について決議のあった新株の発行に関しては、なお従前の例による。
<sup>suppl-4131-79/art-12/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-12/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-12/par-1</sup>
With regard to an issue of new shares for which a resolution was made, prior to the enforcement of this Act, on the matters set forth in Article 280-2, paragraph (1), item (ix) of the Former Commercial Code, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（新株の引受権の付与に関する経過措置） — Transitional Measures for Granting of Subscription Rights for New Shares
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-13 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-13 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-13</sup>

**第一項**  旧商法第二百十条ノ二第二項の決議（同項第三号に掲げる事項に関するものに限る。）をした株式会社についての新商法第二百八十条ノ十九第三項の適用については、同項中「ノ数ト併セテ」とあるのは、「及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）第一条ノ規定ニ依ル改正前ノ第二百十条ノ二（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サレタル場合ヲ含ム）第二項第三号ニ定ムル場合ニ於ケル同項ノ決議ニ係ル譲渡スベキ株式ニシテ未ダ取締役又ハ使用人ニ譲渡サザルモノノ数ト併セテ」とする。
<sup>suppl-4131-79/art-13/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-13/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-13/par-1</sup>
In applying Article 280-19, paragraph (3) of the Amended Commercial Code to a stock company that has made a resolution under Article 210-2, paragraph (2) of the Former Commercial Code (limited to a resolution on the matters set forth in item (iii) of that paragraph), the phrase "together with the number of" in that paragraph is deemed to be replaced with "and the number of shares to be transferred, relating to the resolution under paragraph (2) of Article 210-2 as it was before the amendment under Article 1 of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001) (including the case where it is deemed to remain in force pursuant to Article 3, paragraph (2) of the Supplementary Provisions of that Act) in the case provided for in item (iii) of that paragraph, which have not yet been transferred to directors or employees, together with the number of".
<sup>machine translation, not official</sup>

### 第十四条（利益準備金の積立てに関する経過措置） — Transitional Measures on Accumulation of Earned Reserve
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-14 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-14 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-14</sup>

**第一項**  直前決算期以前の決算期に株式会社又は有限会社が利益準備金として積み立てるべき金額に関しては、なお従前の例による。
<sup>suppl-4131-79/art-14/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-14/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-14/par-1</sup>
With regard to the amount that a stock company or limited company is to set aside as earned reserve for an account closing day on or before the last account closing day, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（利益の配当の限度に関する経過措置） — Transitional Measures for the Restriction on Dividends of Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-15 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-15 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-15</sup>

**第一項**  直前決算期以前の決算期に係る株式会社又は有限会社の利益の配当の限度に関しては、なお従前の例による。
<sup>suppl-4131-79/art-15/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-15/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-15/par-1</sup>
With regard to the restriction on dividends of profits of a stock company or limited company relating to an account closing day on or before the last account closing day, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十六条（中間配当に関する経過措置） — Transitional Measures for Interim Dividends
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-16 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-16 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-16</sup>

**第一項**  この法律の施行前に旧商法第二百九十三条ノ五第一項の決議があった場合におけるその決議による金銭の分配に関しては、なお従前の例による。
<sup>suppl-4131-79/art-16/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-16/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-16/par-1</sup>
In the case where a resolution under Article 293-5, paragraph (1) of the Former Commercial Code was made prior to the enforcement of this Act, with regard to the distribution of money under that resolution, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行後（この法律の施行の日の属する営業年度内に限る。）に新商法第二百九十三条ノ五第一項の決議があった場合における同条第三項の適用については、同項各号列記以外の部分中「純資産額」とあるのは、「純資産額ヨリ其ノ有スル自己ノ株式ニ付会計帳簿ニ記載シタル額ノ総額ヲ控除シタル額」とする。
<sup>suppl-4131-79/art-16/par-2 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-16/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-16/par-2</sup>
In the case where a resolution under Article 293-5, paragraph (1) of the Amended Commercial Code is made after the enforcement of this Act (limited to within the business year that includes the date of enforcement of this Act), in applying paragraph (3) of that Article, the term "amount of net assets" in the part of that paragraph other than the items is deemed to be replaced with "the amount obtained by deducting the total amount recorded in the account books for the company's own shares it holds from the amount of net assets".
<sup>machine translation, not official</sup>

### 第十七条（会社分割に伴う株式又は持分の消却及び株式の併合に関する経過措置） — Transitional Measures on Cancellation of Shares or Shares in a Limited Company Accompanying a Company Split and on Share Consolidation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-17 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-17 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-17</sup>

**第一項**  この法律の施行前に分割計画書又は分割契約書が作成された会社の分割（分割計画書に旧商法第三百七十四条第二項第七号（旧有限会社法第六十三条ノ六第一項において準用する場合を含む。）に掲げる事項の記載がある新設分割又は分割契約書に旧商法第三百七十四条ノ十七第二項第七号（旧有限会社法第六十三条ノ九第一項において準用する場合を含む。）に掲げる事項の記載がある吸収分割に限る。）については、旧商法第二百十二条第一項本文（旧有限会社法第二十四条第一項において準用する場合を含む。）及び第二項、第三百七十四条ノ七第一項（第三百七十四条ノ三十一第五項において準用する場合を含む。）、第三百七十四条ノ十五第二項並びに第三百七十四条ノ三十一第二項の規定並びにこれらの規定によって準用される旧商法第二百十四条第二項及び第二百十五条から第二百十七条までの規定は、なおその効力を有する。
<sup>suppl-4131-79/art-17/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-17/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-17/par-1</sup>
With regard to a company split for which a split plan or split agreement was prepared before this Act comes into effect (limited to an incorporation-type split in which the split plan states the matters listed in Article 374, paragraph (2), item (vii) of the Former Commercial Code (including cases where applied mutatis mutandis under Article 63-6, paragraph (1) of the Former Limited Liability Companies Act), or an absorption-type split in which the split agreement states the matters listed in Article 374-17, paragraph (2), item (vii) of the Former Commercial Code (including cases where applied mutatis mutandis under Article 63-9, paragraph (1) of the Former Limited Liability Companies Act)), the provisions of Article 212, paragraph (1), main clause (including cases where applied mutatis mutandis under Article 24, paragraph (1) of the Former Limited Liability Companies Act) and paragraph (2), Article 374-7, paragraph (1) (including cases where applied mutatis mutandis under Article 374-31, paragraph (5)), Article 374-15, paragraph (2), and Article 374-31, paragraph (2) of the Former Commercial Code, and the provisions of Article 214, paragraph (2) and Articles 215 through 217 of the Former Commercial Code as applied mutatis mutandis by those provisions, remain in force.
<sup>machine translation, not official</sup>

### 第十八条（資本の減少に関する経過措置） — Transitional Measures Concerning Capital Reduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-18 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-18 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-18</sup>

**第一項**  この法律の施行前に旧商法第三百七十五条第一項又は旧有限会社法第四十七条の決議があった資本の減少に関しては、なお従前の例による。
<sup>suppl-4131-79/art-18/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-18/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-18/par-1</sup>
The provisions then in force continue to govern a capital reduction for which a resolution under Article 375, paragraph (1) of the Former Commercial Code or Article 47 of the Former Limited Liability Companies Act was adopted before this Act comes into effect.
<sup>machine translation, not official</sup>

### 第十九条（合併による株式併合に関する経過措置） — Transitional Measures on Share Consolidation by Merger
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-19 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-19 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-19</sup>

**第一項**  この法律の施行前に合併契約書が作成された合併（旧商法第四百十六条第三項に規定する合併による株式併合をするものに限る。）については、旧商法第四百十六条第三項及び第四項の規定並びにこれらの規定において準用する旧商法第二百八条、第二百九条第三項、第二百十四条第二項及び第二百十五条から第二百十七条までの規定は、なおその効力を有する。
<sup>suppl-4131-79/art-19/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-19/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-19/par-1</sup>
With regard to a merger for which a merger agreement was prepared before this Act comes into effect (limited to one involving share consolidation by merger prescribed in Article 416, paragraph (3) of the Former Commercial Code), the provisions of Article 416, paragraphs (3) and (4) of the Former Commercial Code, and the provisions of Article 208, Article 209, paragraph (3), Article 214, paragraph (2), and Articles 215 through 217 of the Former Commercial Code as applied mutatis mutandis in those provisions, remain in force.
<sup>machine translation, not official</sup>

### 第二十条（額面株式の株券の無効手続及び新株券の交付） — Procedures for Invalidating Share Certificates of Par Value Shares and Delivery of New Share Certificates
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-20 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-20 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-20</sup>

**第一項**  株式会社は、取締役会の決議により、この法律の施行前に発行されている一株の金額の記載のある株券を無効として新たな株券を発行することができる。
<sup>suppl-4131-79/art-20/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-20/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-20/par-1</sup>
A stock company may, by resolution of the board of directors, invalidate share certificates stating the amount per share that were issued before this Act comes into effect and issue new share certificates.
<sup>machine translation, not official</sup>

**第二項**  会社法第二百十九条及び第二百二十条の規定は前項の場合について、同法第九百七十六条第二号の規定はこの項において準用する同法第二百十九条第一項の規定に違反して公告若しくは通知を怠り又は不正の公告若しくは通知をした場合について、それぞれ準用する。
<sup>suppl-4131-79/art-20/par-2 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-20/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-20/par-2</sup>
Articles 219 and 220 of the Companies Act apply mutatis mutandis to the case of the preceding paragraph, and Article 976, item (ii) of that Act applies mutatis mutandis to the case where a person has neglected to give public notice or notification, or has given false public notice or notification, in violation of Article 219, paragraph (1) of that Act as applied mutatis mutandis in this paragraph.
<sup>machine translation, not official</sup>

### 第二十五条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-25 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-25 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-25</sup>

**第一項**  この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4131-79/art-25/par-1 · https://japanlaw.org/en/commercial-code/suppl-4131-79/art-25/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-25/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4131-79/art-3/par-1: 次項 → 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-4131-79/art-3/par-1: この項 → 商法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4131-79/art-3/par-1 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-1
- suppl-4131-79/art-3/par-1: 附則第五条第二項 → 商法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4131-79/art-5/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-5/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-5/par-2
- suppl-4131-79/art-3/par-1: 第十三条 → 商法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4131-79/art-13 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-13 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-13
- suppl-4131-79/art-3/par-5: 第一項 → 商法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4131-79/art-3/par-1 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-1
- suppl-4131-79/art-3/par-5: 前項 → 商法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4131-79/art-3/par-4 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-4
- suppl-4131-79/art-3/par-6: 第一項 → 商法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4131-79/art-3/par-1 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-1
- suppl-4131-79/art-3/par-6: 第四項 → 商法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4131-79/art-3/par-4 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-4
- suppl-4131-79/art-3/par-6: 第三項 → 商法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4131-79/art-3/par-3 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-3
- suppl-4131-79/art-3/par-6: この条 → 商法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-79/art-3 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3
- suppl-4131-79/art-3/par-6: 次条第二項 → 商法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4131-79/art-4/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-4/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-4/par-2
- suppl-4131-79/art-3/par-6: 又ハ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）附則第三条第六項 → 商法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4131-79/art-3/par-6 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-6
- suppl-4131-79/art-4/par-2: ニ於テ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）附則第三条第六項 → 商法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4131-79/art-3/par-6 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-6
- suppl-4131-79/art-5/par-1: 次項 → 商法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4131-79/art-5/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-5/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-5/par-2
- suppl-4131-79/art-8/par-2: 前項 → 商法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4131-79/art-8/par-1 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-1
- suppl-4131-79/art-8/par-3: 第一項 → 商法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4131-79/art-8/par-1 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-1
- suppl-4131-79/art-8/par-3: この項 → 商法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4131-79/art-8/par-3 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-3
- suppl-4131-79/art-8/par-3: 第七項 → 商法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-4131-79/art-8/par-7 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-7 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-7
- suppl-4131-79/art-8/par-3: 次項 → 商法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4131-79/art-8/par-4 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-4
- suppl-4131-79/art-8/par-4: 前項 → 商法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4131-79/art-8/par-3 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-3
- suppl-4131-79/art-8/par-5: 第三項 → 商法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4131-79/art-8/par-3 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-3
- suppl-4131-79/art-8/par-6: 第四項 → 商法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4131-79/art-8/par-4 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-4
- suppl-4131-79/art-8/par-6: 前項 → 商法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4131-79/art-8/par-5 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-5
- suppl-4131-79/art-8/par-7: 第四項 → 商法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4131-79/art-8/par-4 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-4
- suppl-4131-79/art-8/par-7: 第五項 → 商法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4131-79/art-8/par-5 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-5
- suppl-4131-79/art-8/par-7: 前項 → 商法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4131-79/art-8/par-6 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-6
- suppl-4131-79/art-8/par-8: 第一項から第三項まで → 商法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4131-79/art-8/par-1 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-1
- suppl-4131-79/art-8/par-8: 第一項から第三項まで → 商法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4131-79/art-8/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-2
- suppl-4131-79/art-8/par-8: 第一項から第三項まで → 商法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4131-79/art-8/par-3 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-3
- suppl-4131-79/art-8/par-9: 第五項 → 商法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4131-79/art-8/par-5 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-5
- suppl-4131-79/art-8/par-9: 第七項 → 商法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-4131-79/art-8/par-7 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-7 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-7
- suppl-4131-79/art-9/par-2: 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）附則第九条第二項 → 商法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4131-79/art-9/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-2
- suppl-4131-79/art-9/par-4: 第二項 → 商法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4131-79/art-9/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-2
- suppl-4131-79/art-9/par-5: 第二項 → 商法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4131-79/art-9/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-2
- suppl-4131-79/art-9/par-7: 第二項 → 商法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4131-79/art-9/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-2
- suppl-4131-79/art-9/par-8: 第五項 → 商法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4131-79/art-9/par-5 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-5
- suppl-4131-79/art-9/par-8: この項 → 商法 附則第九条第八項 (Supplementary Provisions, Article 9, paragraph (8)), suppl-4131-79/art-9/par-8 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-8 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-8
- suppl-4131-79/art-13/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-4131-79/art-20/par-2: 前項 → 商法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-4131-79/art-20/par-1 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-20/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-20/par-1
- suppl-4131-79/art-20/par-2: この項 → 商法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-79/art-20/par-2 — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-20/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-20/par-2

## Cited by

21 provisions cite this one. No official source publishes this direction.

- 商法 附則第三条第一項（次期決算期に関する定時総会の終結の時までの自己の株式の買受けに関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-1
- 商法 附則第三条第五項（次期決算期に関する定時総会の終結の時までの自己の株式の買受けに関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-5
- 商法 附則第三条第六項（次期決算期に関する定時総会の終結の時までの自己の株式の買受けに関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-6
- 商法 附則第四条第二項（この法律の施行日を含む営業年度以前に自己の株式を買い受けた取締役の責任に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-4/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-4/par-2
- 商法 附則第五条第一項（自己の株式の処分の制限等） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-5/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-5/par-1
- 商法 附則第八条第二項（端株券に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-2
- 商法 附則第八条第三項（端株券に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-3
- 商法 附則第八条第四項（端株券に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-4
- 商法 附則第八条第五項（端株券に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-5
- 商法 附則第八条第六項（端株券に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-6
- 商法 附則第八条第七項（端株券に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-7 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-7
- 商法 附則第八条第八項（端株券に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-8 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-8
- 商法 附則第八条第九項（端株券に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-8/par-9 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-8/par-9
- 商法 附則第九条第二項（単元株式等に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-2
- 商法 附則第九条第四項（単元株式等に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-4
- 商法 附則第九条第五項（単元株式等に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-5 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-5
- 商法 附則第九条第七項（単元株式等に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-7 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-7
- 商法 附則第九条第八項（単元株式等に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-9/par-8 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-9/par-8
- 商法 附則第十三条第一項（新株の引受権の付与に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-13/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-13/par-1
- 商法 附則第二十条第二項（額面株式の株券の無効手続及び新株券の交付） — https://japanlaw.org/en/commercial-code/suppl-4131-79/art-20/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-20/par-2
- 商法 附則第四条第一項 — 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

---

## 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-20261105T141039-004, 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-20261105T141039-009, translated 2026-11-06
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch commercial-code-20261105T141039-009, translated 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-010, translated 2026-11-05
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch commercial-code-20261105T141039-010, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-011, translated 2026-11-05
- This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05
