when the person inappropriately prescribes the period referred to in Article 499, paragraph (1), Article 660, paragraph (1) or Article 670, paragraph (2) for the purpose of delaying the completion of liquidation;
清算の結了を遅延させる目的で、第四百九十九条第一項、第六百六十条第一項又は第六百七十条第二項の期間を不当に定めたとき。