Article 19, paragraph (1)
A merchant's accounting is subject to the accounting practices that are generally accepted as fair and appropriate.
商人の会計は、一般に公正妥当と認められる会計の慣行に従うものとする。
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Read the text in force →Commercial Code
商法
Chapter V Commercial Books
The law as Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Chapter V Commercial Books第五章 商業帳簿
Article 19第十九条
Article 19, paragraph (2)
A merchant must prepare accurate commercial books for the assets that the merchant uses for its business (meaning accounting books and balance sheets; hereinafter the same applies in this Article) in a timely manner and as provided by the Ministry of Justice Order.
商人は、その営業のために使用する財産について、法務省令で定めるところにより、適時に、正確な商業帳簿（会計帳簿及び貸借対照表をいう。以下この条において同じ。）を作成しなければならない。
Article 19, paragraph (3)
A merchant must keep commercial books and important business materials on file for ten years from the time of the closing of the books.
商人は、帳簿閉鎖の時から十年間、その商業帳簿及びその営業に関する重要な資料を保存しなければならない。
Article 19, paragraph (4)
The court, upon petition or by its own authority, may order the parties to a suit to submit all or part of their commercial books.
裁判所は、申立てにより又は職権で、訴訟の当事者に対し、商業帳簿の全部又は一部の提出を命ずることができる。