# 商法 / Commercial Code — 第十四条 (Supplementary Provisions, Article 14)

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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: 第十四条 (Supplementary Provisions, Article 14)（利益準備金の積立てに関する経過措置） — address `suppl-4131-79/art-14`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-14
- 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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### 第十四条（利益準備金の積立てに関する経過措置） — Transitional Measures on Accumulation of Earned Reserve
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-79/art-14 · https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-14 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-14</sup>

**第一項**  直前決算期以前の決算期に株式会社又は有限会社が利益準備金として積み立てるべき金額に関しては、なお従前の例による。
<sup>suppl-4131-79/art-14/par-1 · https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-14/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-14/par-1</sup>
With regard to the amount that a stock company or limited company is to set aside as earned reserve for an account closing day on or before the last account closing day, the provisions then in force continue to govern.
<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-20261105T141039-007, translated 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-010, translated 2026-11-05
- This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05