# 商法 / Commercial Code — 第八条 (Supplementary Provisions, Article 8)

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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: 第八条 (Supplementary Provisions, Article 8)（株式会社の計算） — address `suppl-3371-82/art-8`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/ja/commercial-code/suppl-3371-82/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-8
- 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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### 第八条（株式会社の計算） — Accounts of Stock Companies
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-82/art-8 · https://japanlaw.org/ja/commercial-code/suppl-3371-82/art-8 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-8</sup>

**第一項**  この法律の施行の際現に存する株式会社のこの法律の施行後最初に到来する決算期以前の決算期に関する計算については、この法律の施行後も、なお従前の例による。ただし、新法第二百八十八条ノ二第二項の規定の適用を妨げない。
<sup>suppl-3371-82/art-8/par-1 · https://japanlaw.org/ja/commercial-code/suppl-3371-82/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3371-82/art-8/par-1</sup>
With regard to the calculations of a stock company existing at the time this Act comes into effect that relate to account closing days on or before the first account closing day that arrives after this Act comes into effect, the provisions then in force continue to govern even after this Act comes into effect; provided, however, that this does not preclude the application of the provisions of Article 288-2, paragraph (2) of the New Act.
<sup>machine translation, not official</sup>

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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-20261105T141039-003, translated 2026-11-05
- This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05