Alternating calculation - Kogokeisan

A contract between merchants or between a merchant and a non-merchant under which the total amount of credits and debts arising from transactions during a certain period of time is offset and the remaining amount is paid (Article 529 of the Commercial Code). This is a technical system created as a method of settling credits and debts when there are cross-sectional credits and debts, such as the case of a bank and a current account holder's deposit return debt and redemption claim by check payment, because settling with cash for each transaction is not only cumbersome, but also involves time, expense, and risk. It is also a technical system created as a method of settling credits and debts to avoid such disadvantages and to avoid the unnecessary immobilization of funds. The current account period is six months unless there is a special agreement between the parties (Article 531 of the Commercial Code), and all credits and debts arising from transactions between the parties during this period are incorporated into the current account and lose their independence, and the parties cannot, in principle, exercise or transfer their individual credits to others (this is called the principle of inseparability of current account, and see Article 530 of the Commercial Code for exceptions). When the alternating accounting period ends, the offsetting effect automatically occurs and the remaining receivables are determined by approval of the statement.

[Toda Shuzo]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

商人間または商人と商人でない者との間に、平常取引をなす場合に、一定の期間内の取引から生ずる債権・債務の総額につき相殺(そうさい)をなし、その残額の支払いをなすべきことを約する契約（商法529条）。これは、たとえば銀行と当座預金者間の預金返還債務と小切手支払いによる償還請求権の場合のように、交差的に債権・債務関係が存在する場合に、取引のつど現金決済することは煩雑であるばかりでなく、手数や費用もかかり、危険も伴うので、このような不利益を回避し、あわせて資金の無用な固定化を避けるために、債権・債務の決済方法として創造された技術的な制度である。交互計算期間は当事者間に特約がなければ6か月であり（商法531条）、この期間中に当事者間の取引から生じた債権・債務はすべて交互計算に組み入れられて独立性を失い、当事者は原則として各個の債権を行使したり他に譲渡することはできない（交互計算不可分の原則といい、その例外として商法530条参照）。交互計算期間が終了したときは当然に相殺の効果が発生し、残額債権が計算書の承認により確定する。

［戸田修三］

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