①Within three months after the end of each business year, a registered information processing body must prepare an inventory of property, a balance sheet, a profit and loss statement or statement of income and expenditure, and a business report for that business year (including, where an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or any other form that cannot be perceived by human senses and is used for information processing by a computer; the same applies hereinafter in this Article) has been prepared in lieu of preparing them, that electronic or magnetic record; referred to as "financial statements, etc." in the following paragraph and Article 113), and keep them at its office for five years.

②A person who intends to provide the matters prescribed in Article 33, paragraph (4), Article 75, paragraph (5) or Article 94-5, paragraph (2) (including as applied mutatis mutandis pursuant to Article 94-5-2, paragraph (2)) and other interested parties may make any of the following requests at any time during the business hours of the registered information processing body. However, in order to make a request under item (ii) or (iv), they must pay the costs determined by the registered information processing body.