The purpose of this paper is critically discuss the relationship between accounting of commercial and company law in Japan and accounting of the Financial Transaction law (Securities Exchange Law) based on revisions to the Commercial Code and transformation of the triangle regime. Along with the progress of globalization recently, the Japanese accounting system is shifting from The Franco-German type on the Company Law to The Anglo-American type on the Financial Transaction law. Therefore, on the pros and cons of transformation from dominance of the Company Law to accounting system which is superior to the Financial Transaction Law. Also consider the consideration of interest adjustment by stakeholders other than investors.