第二十四条　会社が商人に対してその事業を譲渡した場合には、当該会社を商法第十六条第一項に規定する譲渡人とみなして、同法第十七条及び第十八条の規定を適用する。

Article 24 (1) In cases where a Company assigns its business to a merchant, such Company shall be deemed to be the assignee provided for in paragraph (1) of Article 16 of the Commercial Code, and the provisions of Article 17 and Article 18 of the Code shall apply. - 日本法令外国語訳データベースシステム

近江商人は八幡堀の地の利を活かし、地場産物（畳表、蚊帳、米、酒など）を陸路や水路を利用して各地へ搬出し、各地の産物を持ち帰り、再び各地へ送り出すといった「諸国産物回し」と呼ばれる商法によって、各地の産業振興に貢献した。

Taking advantage of Hachiman-bori Canal's geographical advantage, Omi merchants adopted a trade scheme called 'Shokoku Sanbutsu Mawashi (circulation of goods among regions)' in which they shipped local goods (tatami straw mats, mosquito nets, rice, rice wine and others) via land and water and returned with goods from other regions, which in turn were shipped elsewhere, and through this cycle contributed to industrial development in various parts of the country. - Wikipedia日英京都関連文書対訳コーパス

また、当時は商人に高等教育はいらないという考え方が支配的だったが、商業教育にも力を入れ商法講習所（現一橋大学）、大倉喜八郎との関係で大倉商業学校（現東京経済大学）の設立に協力したほか、創立者大隈重信との関係で早稲田大学、創立者三島中洲との親交で二松学舎（現二松学舎大学）、野田（大塊）卯太郎との誼で学校法人国士舘（創立者・柴田徳次郎）、井上馨に乞われ同志社大学（創立者・新島襄）の寄付金の取り纏めに関わった。

Although there were ruling thoughts that higher education was not required for merchants at that time, he emphasized commercial education and cooperated for the establishment of Shoho Koushujo (current Hitotsubashi University) and Okura shogyo school (current Tokyo Keizai University) due to the relationship with Kihachiro OKURA, Waseda University due to the relationship with Shigenobu OKUMA and Nishogakusha (current Nishogakusha University) due to close relationship with the founder Nakasu MISHIMA, and Kokushikan (founder: Tokujiro SHIBATA) due to the relationship with Utaro NODA (Taikai) and was involved in coordination of donation for Doshisha University (founder: Joe NIJIMA) at the request of Kaoru INOUE. - Wikipedia日英京都関連文書対訳コーパス