# 商法 / Commercial Code — 第二条 (Supplementary Provisions, Article 2)

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- Law: 商法 (Commercial Code), 明治三十二年法律第四十八号
- English title "Commercial Code": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二条 (Supplementary Provisions, Article 2)（現物出資等の目的である不動産についての証明及び鑑定評価に関する経過措置） — address `suppl-4141-44/art-2`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二条（現物出資等の目的である不動産についての証明及び鑑定評価に関する経過措置） — Transitional Measures on Certification and Appraisal of Real Property Subject to Contribution in Kind, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-44/art-2 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/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。）第百七十三条第三項（旧商法第百八十一条第二項、第二百四十六条第三項（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。）第四十条第四項において準用する場合を含む。）及び第二百八十条ノ八第二項（旧有限会社法第五十二条ノ三第二項において準用する場合を含む。）並びに旧有限会社法第十二条ノ二第三項において準用する場合を含む。）に規定する弁護士又は弁護士法人の証明及び不動産鑑定士の鑑定評価を受けた場合における当該弁護士又は弁護士法人及び当該不動産鑑定士については、次に掲げる規定は、適用しない。
<sup>suppl-4141-44/art-2/par-1 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-1</sup>
In the case where, before the enforcement of this Act, the certification by an attorney or attorney corporation and the appraisal by a real estate appraiser prescribed in Article 173, 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 Article 181, paragraph (2) of the Former Commercial Code, Article 246, paragraph (3) of the Former Commercial Code (including as applied mutatis mutandis under Article 40, paragraph (4) of the Limited Liability Companies Act prior to the amendment by this Act (hereinafter referred to as the "Former Limited Liability Companies Act")) and Article 280-8, paragraph (2) of the Former Commercial Code (including as applied mutatis mutandis under Article 52-3, paragraph (2) of the Former Limited Liability Companies Act), and under Article 12-2, paragraph (3) of the Former Limited Liability Companies Act) have been obtained, the following provisions do not apply to that attorney or attorney corporation and that real estate appraiser:
<sup>machine translation, not official</sup>

  **一**  この法律による改正後の商法（以下「新商法」という。）第百七十三条第三項（新商法第百八十一条第二項、第二百四十六条第三項（この法律による改正後の有限会社法（以下「新有限会社法」という。）第四十条第四項において準用する場合を含む。）及び第二百八十条ノ八第二項（新有限会社法第五十二条ノ三第二項において準用する場合を含む。）並びに新有限会社法第十二条ノ三において準用する場合を含む。）
  <sup>suppl-4141-44/art-2/par-1/item-1 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-1/item-1 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-1/item-1</sup>
  Article 173, paragraph (3) of the Commercial Code after the amendment by this Act (hereinafter referred to as the "Amended Commercial Code") (including as applied mutatis mutandis under Article 181, paragraph (2) of the Amended Commercial Code, Article 246, paragraph (3) of the Amended Commercial Code (including as applied mutatis mutandis under Article 40, paragraph (4) of the Limited Liability Companies Act after the amendment by this Act (hereinafter referred to as the "New Limited Liability Companies Act")) and Article 280-8, paragraph (2) of the Amended Commercial Code (including as applied mutatis mutandis under Article 52-3, paragraph (2) of the New Limited Liability Companies Act), and under Article 12-3 of the New Limited Liability Companies Act);
  <sup>machine translation, not official</sup>

  **二**  新商法第二百四十六条第四項（新商法第二百八十条ノ八第二項（新有限会社法第五十二条ノ三第二項において準用する場合を含む。）及び新有限会社法第四十条第四項において準用する場合を含む。）
  <sup>suppl-4141-44/art-2/par-1/item-2 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-1/item-2 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-1/item-2</sup>
  Article 246, paragraph (4) of the Amended Commercial Code (including as applied mutatis mutandis under Article 280-8, paragraph (2) of the Amended Commercial Code (including as applied mutatis mutandis under Article 52-3, paragraph (2) of the New Limited Liability Companies Act) and Article 40, paragraph (4) of the New Limited Liability Companies Act).
  <sup>machine translation, not official</sup>

**第二項**  前項に規定する場合における同項に規定する鑑定評価を記載し、又は記録した資料については、次に掲げる規定は、適用しない。
<sup>suppl-4141-44/art-2/par-2 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-2</sup>
In the case prescribed in the preceding paragraph, the following provisions do not apply to the materials stating or recording the appraisal prescribed in that paragraph:
<sup>machine translation, not official</sup>

  **一**  新商法第百七十三条ノ二第一項（新有限会社法第十二条ノ三において準用する場合を含む。）
  <sup>suppl-4141-44/art-2/par-2/item-1 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-2/item-1 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-2/item-1</sup>
  Article 173-2, paragraph (1) of the Amended Commercial Code (including as applied mutatis mutandis under Article 12-3 of the New Limited Liability Companies Act);
  <sup>machine translation, not official</sup>

  **二**  新商法第百八十一条第三項及び第百八十四条第二項（これらの規定を新商法第二百四十六条第三項（新有限会社法第四十条第四項において準用する場合を含む。）において準用する場合を含む。）
  <sup>suppl-4141-44/art-2/par-2/item-2 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-2/item-2 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-2/item-2</sup>
  Article 181, paragraph (3) and Article 184, paragraph (2) of the Amended Commercial Code (including as applied mutatis mutandis under Article 246, paragraph (3) of the Amended Commercial Code (including as applied mutatis mutandis under Article 40, paragraph (4) of the New Limited Liability Companies Act)).
  <sup>machine translation, not official</sup>

**第三項**  第一項に規定する場合における同項に規定する証明をした弁護士又は弁護士法人及び同項に規定する鑑定評価をした不動産鑑定士の義務及び責任については、次に掲げる規定は、適用しない。
<sup>suppl-4141-44/art-2/par-3 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-3</sup>
In the case prescribed in paragraph (1), the following provisions do not apply to the obligations and liability of the attorney or attorney corporation that made the certification prescribed in that paragraph and the real estate appraiser who made the appraisal prescribed in that paragraph:
<sup>machine translation, not official</sup>

  **一**  新商法第百九十七条（新商法第二百四十六条第三項において準用する場合を含む。）
  <sup>suppl-4141-44/art-2/par-3/item-1 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-3/item-1 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-3/item-1</sup>
  Article 197 of the Amended Commercial Code (including as applied mutatis mutandis under Article 246, paragraph (3) of the Amended Commercial Code);
  <sup>machine translation, not official</sup>

  **二**  新商法第二百八十条ノ十三ノ三
  <sup>suppl-4141-44/art-2/par-3/item-2 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-3/item-2 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-3/item-2</sup>
  Article 280-13-3 of the Amended Commercial Code;
  <sup>machine translation, not official</sup>

  **三**  新有限会社法第十五条ノ二（新有限会社法第四十条第四項において準用する場合を含む。）
  <sup>suppl-4141-44/art-2/par-3/item-3 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-3/item-3 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-3/item-3</sup>
  Article 15-2 of the New Limited Liability Companies Act (including as applied mutatis mutandis under Article 40, paragraph (4) of the New Limited Liability Companies Act);
  <sup>machine translation, not official</sup>

  **四**  新有限会社法第五十五条ノ二
  <sup>suppl-4141-44/art-2/par-3/item-4 · https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-3/item-4 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-3/item-4</sup>
  Article 55-2 of the New Limited Liability Companies Act.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4141-44/art-2/par-2: 前項 → 商法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4141-44/art-2/par-1 — https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-1
- suppl-4141-44/art-2/par-3: 第一項 → 商法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4141-44/art-2/par-1 — https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-1

## Cited by

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

- 商法 附則第二条第二項（現物出資等の目的である不動産についての証明及び鑑定評価に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-2
- 商法 附則第二条第三項（現物出資等の目的である不動産についての証明及び鑑定評価に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-4141-44/art-2/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-2/par-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 商法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/132AC0000000048/20260624_508AC0000000046), retrieved 2026-11-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Commercial Code — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4293/tb), retrieved 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-012, translated 2026-11-05
- This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05
