# 商法 / Commercial Code — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-4161-76. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 商法 (Commercial Code), 明治三十二年法律第四十八号 - English title "Commercial Code": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4161-76` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-4161-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4161-76 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成一六年六月二日法律第七六号 suppl-4161-76 · https://japanlaw.org/en/commercial-code/suppl-4161-76 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4161-76/art-1 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-1 **第一項** この法律は、破産法（平成十六年法律第七十五号。次条第八項並びに附則第三条第八項、第五条第八項、第十六項及び第二十一項、第八条第三項並びに第十三条において「新破産法」という。）の施行の日から施行する。 suppl-4161-76/art-1/par-1 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-1/par-1 This Act comes into effect as of the date on which the Bankruptcy Act (Act No. 75 of 2004; referred to as "the new Bankruptcy Act" in paragraph (8) of the following Article and in Article 3, paragraph (8), Article 5, paragraphs (8), (16) and (21), Article 8, paragraph (3), and Article 13 of the Supplementary Provisions) comes into effect. machine translation, not official ### 第八条（商法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Commercial Code caption: machine translation, not official suppl-4161-76/art-8 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-8 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-8 **第一項** 施行日前にされた第九条の規定による改正前の商法（次項において「旧商法」という。）第三百八十一条第一項の規定による整理開始の申立て又は施行日前に職権でされた同条第二項の規定による整理開始の命令に係る会社の整理に関する事件については、なお従前の例による。 suppl-4161-76/art-8/par-1 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-8/par-1 With regard to a case concerning the arrangement of a company that relates to an application for the commencement of arrangement under Article 381, paragraph (1) of the Commercial Code prior to the amendment by the provisions of Article 9 (referred to as the "Former Commercial Code" in the following paragraph), made before the Effective Date, or an order for the commencement of arrangement under paragraph (2) of that Article, made ex officio before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前にされた旧商法第四百三十一条の規定による特別清算開始の申立て又は施行日前に職権でされた同条第三項において準用する旧商法第三百八十一条第二項の規定による特別清算開始の命令に係る特別清算に関する事件については、なお従前の例による。 suppl-4161-76/art-8/par-2 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-8/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-8/par-2 With regard to a case concerning special liquidation that relates to an application for the commencement of special liquidation under Article 431 of the Former Commercial Code, made before the Effective Date, or an order for the commencement of special liquidation under Article 381, paragraph (2) of the Former Commercial Code as applied mutatis mutandis in Article 431, paragraph (3) of the Former Commercial Code, made ex officio before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前に債権者につき会社に対する債務負担の原因が生じた場合における債権者による相殺の禁止及び施行日前に債務者に対して債務を負担する者につき会社に対する債権の取得の原因が生じた場合における当該者による相殺の禁止については、第九条の規定による改正後の商法第四百三条第一項又は第四百五十六条第一項において準用する新破産法第七十一条及び第七十二条の規定にかかわらず、なお従前の例による。 suppl-4161-76/art-8/par-3 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-8/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-8/par-3 With regard to the prohibition of set-off by an obligee in the case where the cause of the assumption of an obligation to a company arose before the Effective Date with respect to the obligee, and the prohibition of set-off by a person who owes an obligation to an obligor in the case where the cause of the acquisition of a claim against a company arose before the Effective Date with respect to that person, the provisions then in force continue to govern, notwithstanding the provisions of Articles 71 and 72 of the new Bankruptcy Act as applied mutatis mutandis in Article 403, paragraph (1) or Article 456, paragraph (1) of the Commercial Code after the amendment by the provisions of Article 9. machine translation, not official ### 第十二条（罰則の適用等に関する経過措置） — Transitional Measures Concerning Application of Penal Provisions and Other Matters caption: machine translation, not official suppl-4161-76/art-12 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-12 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-12 **第一項** 施行日前にした行為並びに附則第二条第一項、第三条第一項、第四条、第五条第一項、第九項、第十七項、第十九項及び第二十一項並びに第六条第一項及び第三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おける施行日以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。 suppl-4161-76/art-12/par-1 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-12/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-12/par-1 With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in the cases where the provisions then in force continue to govern pursuant to the provisions of Article 2, paragraph (1), Article 3, paragraph (1), Article 4, Article 5, paragraphs (1), (9), (17), (19) and (21), and Article 6, paragraphs (1) and (3) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十四条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4161-76/art-14 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-14 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-14 **第一項** 附則第二条から前条までに規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4161-76/art-14/par-1 · https://japanlaw.org/en/commercial-code/suppl-4161-76/art-14/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-14/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4161-76/art-1/par-1: 第八条第三項 → 商法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4161-76/art-8/par-3 — https://japanlaw.org/en/commercial-code/suppl-4161-76/art-8/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-8/par-3 - suppl-4161-76/art-8/par-1: 次項 → 商法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4161-76/art-8/par-2 — https://japanlaw.org/en/commercial-code/suppl-4161-76/art-8/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-8/par-2 - suppl-4161-76/art-8/par-3: 新破産法第七十一条 → 破産法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/bankruptcy-act/art-71 · https://japanlaw.org/l/416AC0000000075/art-71 - suppl-4161-76/art-8/par-3: 第七十二条 → 破産法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/bankruptcy-act/art-72 · https://japanlaw.org/l/416AC0000000075/art-72 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 商法 附則第一条第一項（施行期日） — https://japanlaw.org/en/commercial-code/suppl-4161-76/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-1/par-1 - 商法 附則第八条第一項（商法の一部改正に伴う経過措置） — https://japanlaw.org/en/commercial-code/suppl-4161-76/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4161-76/art-8/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-20261105T141039-013, translated 2026-11-06 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05