# 商法 / Commercial Code — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/commercial-code/suppl-3491-21/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（流動資産及び固定資産の評価に関する経過措置） — address `suppl-3491-21/art-4` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/ja/commercial-code/suppl-3491-21/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-4 - 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. --- ### 第四条（流動資産及び固定資産の評価に関する経過措置） — Transitional Measures Concerning the Valuation of Current Assets and Fixed Assets caption: machine translation, not official suppl-3491-21/art-4 · https://japanlaw.org/ja/commercial-code/suppl-3491-21/art-4 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-4 **第一項** 改正後の商法第三十四条第一号及び第二号の規定の適用については、この法律の施行の際現に株式会社以外の商人である者がこの法律の施行後最初に到来する改正後の商法第三十三条の一定の時期以前に取得し、又は製作した資産は、当該一定の時期において附することができる最高価額（その額の範囲内で別に附した価額があるときは、その価額）をもつて、当該一定の時期の翌日に取得し、又は製作したものとみなす。 suppl-3491-21/art-4/par-1 · https://japanlaw.org/ja/commercial-code/suppl-3491-21/art-4/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-4/par-1 In applying the provisions of Article 34, items (i) and (ii) of the Commercial Code as amended, assets that a person who is a merchant other than a stock company at the time this Act comes into effect acquired or produced on or before the fixed time in Article 33 of the Commercial Code as amended that first arrives after this Act comes into effect are deemed to have been acquired or produced on the day following that fixed time, at the maximum price that may be assigned at that fixed time (or, if there is a value separately assigned within the range of that amount, that value). machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 商法 附則第三条第一項（商業帳簿等に関する経過措置） — https://japanlaw.org/ja/commercial-code/suppl-3491-21/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3/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-20261105T141039-004, translated 2026-11-05 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05