Article 104-39Preparation, Keeping and Inspection of Financial Statements, etc.; Related Matters
第百四条の三十九（財務諸表等の作成、備置き及び閲覧等）
For each business year, within three months after the end of that business year, a registered verification body must, as provided by Order of the Ministry of Education, Culture, Sports, Science and Technology, prepare the inventory of assets, balance sheet and profit and loss statement or statement of income and expenditure, and business report for that business year (including, where an electronic or magnetic record has been prepared in lieu of preparing these, that electronic or magnetic record; referred to as "financial statements, etc." in the following paragraph and Article 125), enter or record in them the matters specified by Order of the Ministry of Education, Culture, Sports, Science and Technology, and keep them at its office for five years.
A person who wishes to obtain the compulsory license under Article 67-3, paragraph (1) and other interested persons may, at any time during the business hours of a registered verification body, make any of the following requests; provided, however, that to make a request set out in item (ii) or item (iv), they must pay the fee specified by that registered verification body.
第六十七条の三第一項の裁定を受けようとする者その他の利害関係人は、登録確認機関の業務時間内は、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、当該登録確認機関の定めた費用を支払わなければならない。
if the financial statements, etc. have been prepared in writing, a request to inspect that document or a copy of that document;
財務諸表等が書面をもつて作成されているときは、当該書面又は当該書面の写しの閲覧の請求
a request for the delivery of a transcript or extract of the document 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 the matters recorded in that electronic or magnetic record, displayed by a method specified by Order of the Ministry of Education, Culture, Sports, Science and Technology;
a request that the matters recorded in the electronic or magnetic record referred to in the preceding item be provided by a method specified by Order of the Ministry of Education, Culture, Sports, Science and Technology, being a method that uses an electronic data processing system connecting a computer used by the registered verification body (including input/output devices; the same applies hereinafter in this item) with a computer used by the person who is to be provided with those matters via a telecommunications network, or another method that applies information or communication technologies, or a request for the delivery of a document stating those matters.
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