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Article 432Preparation and Retention of Account Books

第四百三十二条(会計帳簿の作成及び保存)

A stock company must prepare accurate account books in a timely manner pursuant to Ministry of Justice Order.

株式会社は、法務省令で定めるところにより、適時に、正確な会計帳簿を作成しなければならない。

A stock company must retain its account books and important materials regarding its business for ten years from the time of the closing of the account books.

株式会社は、会計帳簿の閉鎖の時から十年間、その会計帳簿及びその事業に関する重要な資料を保存しなければならない。

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