If the administration of a liquidation has concluded, the liquidating stock company must prepare the settlement of accounts pursuant to the provisions of Ministry of Justice Order without delay.
清算株式会社は、清算事務が終了したときは、遅滞なく、法務省令で定めるところにより、決算報告を作成しなければならない。
At a company with board of liquidators, the settlement of accounts must be approved by the board of liquidators.
清算人会設置会社においては、決算報告は、清算人会の承認を受けなければならない。
Liquidators must submit or provide the settlement of accounts (or, if the provisions of the preceding paragraph apply, the settlement of accounts approved under that paragraph) to the shareholders meeting and obtain the approval of the same.
If the approval is given under the preceding paragraph, an exemption is deemed to have been given for the liquidators' liability for failure to perform their duties;provided, however, that this does not apply if there has been misconduct regarding the execution of the liquidators' duties.
前項の承認があったときは、任務を怠ったことによる清算人の損害賠償の責任は、免除されたものとみなす。ただし、清算人の職務の執行に関し不正の行為があったときは、この限りでない。