# 商法 / Commercial Code — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/commercial-code/suppl-3491-21/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（子会社の株式の評価に関する経過措置） — address `suppl-3491-21/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-9 - 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. --- ### 第九条（子会社の株式の評価に関する経過措置） — Transitional Measures Concerning the Valuation of Shares of Subsidiaries caption: machine translation, not official suppl-3491-21/art-9 · https://japanlaw.org/ja/commercial-code/suppl-3491-21/art-9 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-9 **第一項** この法律の施行の際現に存する株式会社がこの法律の施行後最初に到来する決算期において附則第三条の規定によりなおその例によるものとされる改正前の商法第二百八十五条ノ六第二項において準用する同法第二百八十五条ノ二第二項の規定により子会社の株式に時価を附した場合においては、改正後の商法第二百八十五条ノ六第一項及び同条第二項において準用する同法第二百八十五条ノ二第一項ただし書の規定の適用については、その附した時価を取得価額とみなす。 suppl-3491-21/art-9/par-1 · https://japanlaw.org/ja/commercial-code/suppl-3491-21/art-9/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-9/par-1 Where a stock company existing at the time this Act comes into effect has assigned a market price to shares of a subsidiary, at the first account closing day that arrives after this Act comes into effect, pursuant to the provisions of Article 285-2, paragraph (2) of the Commercial Code as applied mutatis mutandis pursuant to Article 285-6, paragraph (2) of that Code before the amendment, which is still to be followed pursuant to the provisions of Article 3 of the Supplementary Provisions, then for the purpose of applying Article 285-6, paragraph (1) of the Commercial Code as amended and the proviso to Article 285-2, paragraph (1) of that Code as applied mutatis mutandis pursuant to Article 285-6, paragraph (2), the market price so assigned is deemed to be the acquisition cost. machine translation, not official --- ## Cites - suppl-3491-21/art-9/par-1: 附則第三条 → 商法 附則第三条 (Supplementary Provisions, Article 3), suppl-3491-21/art-3 — https://japanlaw.org/ja/commercial-code/suppl-3491-21/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3 --- ## 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