# 商法 / Commercial Code — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/commercial-code/suppl-4141-44/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（外国会社に関する経過措置） — address `suppl-4141-44/art-7` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/ja/commercial-code/suppl-4141-44/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-7 - 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. --- ### 第七条（外国会社に関する経過措置） — Transitional Measures on Foreign Companies caption: machine translation, not official suppl-4141-44/art-7 · https://japanlaw.org/ja/commercial-code/suppl-4141-44/art-7 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-7 **第一項** この法律の施行後最初に到来する決算期以前の決算期に係る外国会社（この法律の施行前に旧商法第四百七十九条第二項の登記がされているものに限る。）の貸借対照表には、新商法第四百八十三条ノ二の規定は、適用しない。 suppl-4141-44/art-7/par-1 · https://japanlaw.org/ja/commercial-code/suppl-4141-44/art-7/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-7/par-1 The provisions of Article 483-2 of the Amended Commercial Code do not apply to the balance sheet of a foreign company (limited to one for which the registration under Article 479, paragraph (2) of the Former Commercial Code was made before the enforcement of this Act) pertaining to an account closing day on or before the first account closing day to come after the enforcement of this Act. machine translation, not official **第二項** この法律の施行前にすべての日本における営業所を閉鎖した外国会社には、新商法第四百八十三条ノ三（新有限会社法第七十六条において準用する場合を含む。）の規定は、適用しない。 suppl-4141-44/art-7/par-2 · https://japanlaw.org/ja/commercial-code/suppl-4141-44/art-7/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-7/par-2 The provisions of Article 483-3 of the Amended Commercial Code (including as applied mutatis mutandis under Article 76 of the New Limited Liability Companies Act) do not apply to a foreign company that closed all of its places of business in Japan before the enforcement of this Act. machine translation, not official **第三項** この法律の施行前に外国会社が旧商法第四百七十九条第二項（旧有限会社法第七十六条において準用する場合を含む。）の規定により日本における営業所についてした登記は、新商法第四百七十九条第一項（新有限会社法第七十六条において準用する場合を含む。）の外国会社の登記とみなす。 suppl-4141-44/art-7/par-3 · https://japanlaw.org/ja/commercial-code/suppl-4141-44/art-7/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-7/par-3 A registration that a foreign company made before the enforcement of this Act with regard to its place of business in Japan pursuant to the provisions of Article 479, paragraph (2) of the Former Commercial Code (including as applied mutatis mutandis under Article 76 of the Former Limited Liability Companies Act) is deemed to be the registration of a foreign company under Article 479, paragraph (1) of the Amended Commercial Code (including as applied mutatis mutandis under Article 76 of the New Limited Liability Companies Act). machine translation, not official **第四項** この法律の施行前に旧商法第四百七十九条第二項（旧有限会社法第七十六条において準用する場合を含む。）の規定により日本における営業所について登記をした外国会社についての新商法第四百八十四条第一項第二号（新有限会社法第七十六条において準用する場合を含む。以下この項において同じ。）の規定の適用については、新商法第四百八十四条第一項第二号中「第四百七十九条第四項ノ」とあるのは、「商法等の一部を改正する法律（平成十四年法律第四十四号）第一条ノ規定ニ依ル改正前ノ本法第四百七十九条ニ定ムル」とする。 suppl-4141-44/art-7/par-4 · https://japanlaw.org/ja/commercial-code/suppl-4141-44/art-7/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-7/par-4 With regard to the application of the provisions of Article 484, paragraph (1), item (ii) of the Amended Commercial Code (including as applied mutatis mutandis under Article 76 of the New Limited Liability Companies Act; the same applies hereinafter in this paragraph) to a foreign company that, before the enforcement of this Act, made a registration with regard to its place of business in Japan pursuant to the provisions of Article 479, paragraph (2) of the Former Commercial Code (including as applied mutatis mutandis under Article 76 of the Former Limited Liability Companies Act), the phrase "of Article 479, paragraph (4)" in Article 484, paragraph (1), item (ii) of the Amended Commercial Code is deemed to be replaced with "prescribed in Article 479 of this Code prior to the amendment pursuant to the provisions of Article 1 of the Act Partially Amending the Commercial Code, etc. (Act No. 44 of 2002)". machine translation, not official --- ## Cites - suppl-4141-44/art-7/par-4: この項 → 商法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4141-44/art-7/par-4 — https://japanlaw.org/ja/commercial-code/suppl-4141-44/art-7/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-7/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 商法 附則第七条第四項（外国会社に関する経過措置） — https://japanlaw.org/ja/commercial-code/suppl-4141-44/art-7/par-4 · https://japanlaw.org/l/132AC0000000048/suppl-4141-44/art-7/par-4 --- ## 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-20261105T141039-013, translated 2026-11-06 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05