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Article 951Keeping and Inspection of Financial Statements

第九百五十一条(財務諸表等の備置き及び閲覧等)

An investigation body must, within three months from the end of each business year, prepare an inventory of property, a balance sheet, profit and loss statement or settlement of accounts, and business report (including electronic or magnetic records, if electronic or magnetic records are prepared in lieu of these documents; referred to as the "financial statements, etc." in the following paragraph) for the business year, and keep them at the investigation body's place of business for five years.

調査機関は、毎事業年度経過後三箇月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書(これらの作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項において「財務諸表等」という。)を作成し、五年間事業所に備え置かなければならない。

An investigation entruster or any other interested party may make the following requests to an investigation body at any time during the business hours of the investigation body;provided, however, that that person must pay the fee designated by the investigation body when making the request set forth in item (ii) or item (iv):

調査委託者その他の利害関係人は、調査機関に対し、その業務時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該調査機関の定めた費用を支払わなければならない。

when the financial statements, etc. are prepared in the form of documents, requests for the inspection or copying of relevant documents;

財務諸表等が書面をもって作成されているときは、当該書面の閲覧又は謄写の請求

requests for the delivery of a transcript or extract of the documents referred to in the preceding item;

前号の書面の謄本又は抄本の交付の請求

if the financial statements, etc. have been prepared as an electronic or magnetic record, a request to inspect or copy anything that is used in a manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; and

財務諸表等電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を法務省令で定める方法により表示したものの閲覧又は謄写の請求

a request to be provided with the information recorded in the electronic or magnetic record referred to in the preceding item by an electronic or magnetic means that the Investigation body has designated, or a request to be issued a document showing that information.

前号電磁的記録に記録された事項を電磁的方法であって調査機関の定めたものにより提供することの請求又は当該事項を記載した書面の交付の請求

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