# 商法 / Commercial Code — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-4131-79/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)（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） — address `suppl-4131-79/art-3` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-4131-79/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4131-79/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（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 caption: machine translation, not official 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 **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。 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 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"). machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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". machine translation, not official **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。 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 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)". machine translation, not official --- ## 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 ## Cited by 6 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-20261105T141039-009, 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 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05