# 商法 / Commercial Code — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（中間配当に関する経過措置） — address `suppl-4131-79/art-16` - 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-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-16 - 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. --- ### 第十六条（中間配当に関する経過措置） — Transitional Measures for Interim Dividends caption: machine translation, not official suppl-4131-79/art-16 · https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-16 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-16 **第一項** この法律の施行前に旧商法第二百九十三条ノ五第一項の決議があった場合におけるその決議による金銭の分配に関しては、なお従前の例による。 suppl-4131-79/art-16/par-1 · https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-16/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-16/par-1 In the case where a resolution under Article 293-5, paragraph (1) of the Former Commercial Code was made prior to the enforcement of this Act, with regard to the distribution of money under that resolution, the provisions then in force continue to govern. machine translation, not official **第二項** この法律の施行後（この法律の施行の日の属する営業年度内に限る。）に新商法第二百九十三条ノ五第一項の決議があった場合における同条第三項の適用については、同項各号列記以外の部分中「純資産額」とあるのは、「純資産額ヨリ其ノ有スル自己ノ株式ニ付会計帳簿ニ記載シタル額ノ総額ヲ控除シタル額」とする。 suppl-4131-79/art-16/par-2 · https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-16/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-16/par-2 In the case where a resolution under Article 293-5, paragraph (1) of the Amended Commercial Code is made after the enforcement of this Act (limited to within the business year that includes the date of enforcement of this Act), in applying paragraph (3) of that Article, the term "amount of net assets" in the part of that paragraph other than the items is deemed to be replaced with "the amount obtained by deducting the total amount recorded in the account books for the company's own shares it holds from the amount of net assets". machine translation, not official --- ## 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-20261105T141039-010, translated 2026-11-05 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05