Commercial courts, as one of the key institutions in the legal system of any country, play a significant role in resolving commercial disputes and protecting the rights of merchants and businesses. The formation of these courts is necessary in order to facilitate the process of dealing with commercial claims and to create a suitable legal platform for economic activities. In this regard, knowing the reasons for the formation of commercial courts from the point of view of the subject law, can help to better understand the legal structure and functions of these institutions. The reasons for establishing commercial courts are mainly due to the need for specialization in dealing with complex commercial claims, speeding up the judicial process and reducing the workload of public courts. Also, due to the ever-increasing developments in the field of trade and global economy, the existence of a special judicial system to deal with commercial issues guarantees legal security and investors' trust. In this article, a more detailed examination of the reasons for the formation of commercial courts will be done from the point of view of subject law, so that a deeper understanding of the importance and function of this institution in the legal system can be achieved. The findings of the current research, which was carried out using a descriptive-analytical method, indicate that resorting to judicial proceedings in commercial courts will facilitate the handling of cases and ultimately the issuance of specialized judgments.