A person failing to prepare and store Financial Statements, etc., violating the provisions of Article 11-17, paragraph (1) or failing to write necessary particulars in Financial Statements, etc.; writing false contents; or refusing the request pursuant to the items of paragraph (2) of that Article without a legitimate reason is subject to an administrative penalty of not more than 200,000 yen.
第十一条の十七第一項の規定に違反して財務諸表等を備えて置かず、財務諸表等に記載すべき事項を記載せず、若しくは虚偽の記載をし、又は正当な理由がないのに同条第二項各号の規定による請求を拒んだ者は、二十万円以下の過料に処する。
Financial Statements, etc.
「財務諸表等」
In Article 11-17, paragraph (2) and Article 57, the inventory of property, balance sheet, profit and loss or income and expenditure statement and business report a Registered Testing Organization (登録試験機関) must prepare each business year, including electronic records made in their place.
Short name set inArticle 11-17, paragraph (1)· applies only in this provision and in Article 11-17, paragraph (2); and Article 57