# 商法 / Commercial Code — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/commercial-code/suppl-4131-79/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)（この法律の施行日を含む営業年度以前に自己の株式を買い受けた取締役の責任に関する経過措置） — address `suppl-4131-79/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4131-79/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（この法律の施行日を含む営業年度以前に自己の株式を買い受けた取締役の責任に関する経過措置） — Transitional Measures on the Liability of Directors Who Purchased Own Shares in or Before the Business Year Including the Day This Act Comes into Effect caption: machine translation, not official suppl-4131-79/art-4 · https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-4 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-4 **第一項** この法律の施行前に終了した営業年度における自己の株式の買受けに係る取締役の責任に関しては、なお従前の例による。 suppl-4131-79/art-4/par-1 · https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-4/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-4/par-1 The provisions then in force continue to govern the liability of directors relating to the purchase of own shares in a business year that ended before this Act comes into effect. machine translation, not official **第二項** この法律の施行の日を含む営業年度内に商法第二百四条ノ三第一項（第二百四条ノ五において準用する場合を含む。）の規定、旧商法第二百十条ノ二第一項、第二百十条ノ三第一項本文若しくは第二百十二条ノ二第一項の規定、新商法第二百十条第一項若しくは第二百十一条ノ三第一項の規定、旧消却特例法第三条第一項の規定又は施行後買受規定により株式を買い受けた場合における取締役の責任についての新商法第二百十条ノ二第二項の規定の適用については、同項中「ニ於テ前項」とあるのは「ニ於テ商法等の一部を改正する等の法律（平成十三年法律第七十九号）附則第三条第六項ノ規定ニ依リ読替テ適用スル前項」と、「純資産額」とあるのは「純資産額ニ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加ヘタル額」と、「同項ノ合計額」とあるのは「同項ノ合計額ニ同項ニ規定スル規定又ハ同法第一条ノ規定ニ依ル改正前ノ第二百十条ノ二第一項、第二百十条ノ三第一項本文若ハ第二百十二条ノ二第一項ノ規定若ハ同法第四条ノ規定ニ依ル廃止前ノ株式の消却の手続に関する商法の特例に関する法律（平成九年法律第五十五号）第三条第一項ノ規定（以下本項ニ於テ任意買受規定ト称ス）ニ依リ取得シテ有スル株式ニ付会計帳簿ニ記載シタル額ヲ加ヘタル額ヨリ其ノ株式ノ時価ノ合計額ヲ控除シタル額」と、「同項ニ規定スル規定」とあるのは「任意買受規定」と、「株式ノ価額ノ総額」とあるのは「株式ノ価額ノ総額及其ノ取得シテ有スル株式ノ時価ノ合計額」と、「前項ノ虞」とあるのは「本項本文ニ規定スル場合ニ当ル虞」とする。 suppl-4131-79/art-4/par-2 · https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-4/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-4/par-2 With regard to the application of Article 210-2, paragraph (2) of the Amended Commercial Code to the liability of directors in the case where shares have been purchased within the business year including the day on which this Act comes into effect pursuant to Article 204-3, paragraph (1) of the Commercial Code (including cases where applied mutatis mutandis in Article 204-5), Article 210-2, paragraph (1), the main clause of Article 210-3, paragraph (1) or Article 212-2, paragraph (1) of the Former Commercial Code, Article 210, paragraph (1) or Article 211-3, paragraph (1) of the Amended Commercial Code, Article 3, paragraph (1) of the Former Share Cancellation Special Provisions Act, or the post-effective-date purchase provisions, in Article 210-2, paragraph (2) of the Amended Commercial Code, the phrase "in which the preceding paragraph" is deemed to be replaced with "in which the preceding paragraph as applied with replacement of terms pursuant to the provisions of Article 3, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001)", the phrase "net assets" with "net assets plus the total amount stated in the accounting books for the own shares it holds", the phrase "the total amount referred to in that paragraph" with "the total amount referred to in that paragraph plus the amount stated in the accounting books for shares held as acquired under the provisions prescribed in that paragraph, or the provisions of Article 210-2, paragraph (1), the main clause of Article 210-3, paragraph (1) or Article 212-2, paragraph (1) prior to the amendment under the provisions of Article 1 of that Act, or the provisions of Article 3, paragraph (1) of the Act on Special Provisions of the Commercial Code Concerning Procedures for Cancellation of Shares (Act No. 55 of 1997) prior to the repeal under the provisions of Article 4 of that Act (hereinafter referred to in this paragraph as the "voluntary purchase provisions"), less the total market value of those shares", the phrase "the provisions prescribed in that paragraph" with "the voluntary purchase provisions", the phrase "the total value of the shares" with "the total value of the shares and the total market value of the shares it holds as acquired", and the phrase "the risk set forth in the preceding paragraph" with "the risk of falling under the case prescribed in the main clause of this paragraph". machine translation, not official --- ## Cites - suppl-4131-79/art-4/par-2: ニ於テ商法等の一部を改正する等の法律（平成十三年法律第七十九号）附則第三条第六項 → 商法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4131-79/art-3/par-6 — https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-3/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 商法 附則第三条第六項（次期決算期に関する定時総会の終結の時までの自己の株式の買受けに関する経過措置） — https://japanlaw.org/ja/commercial-code/suppl-4131-79/art-3/par-6 · https://japanlaw.org/l/132AC0000000048/suppl-4131-79/art-3/par-6 --- ## 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-20261105T141039-009, translated 2026-11-06 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05