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Article 615Preparation and Retention of Accounting Books

第六百十五条(会計帳簿の作成及び保存)

A membership company must prepare accurate accounting books in a timely manner as prescribed by Ministry of Justice Order.

持分会社は、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 membership company must retain its accounting books and important materials regarding its business for ten years from the time of the closing of the accounting books.

持分会社は、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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