株式会社は、法務省令で定めるところにより、その成立の日における貸借対照表を作成しなければならない。
A stock company must prepare a balance sheet as at the day of its formation pursuant to the provisions of Ministry of Justice Order.
株式会社は、法務省令で定めるところにより、各事業年度に係る計算書類（貸借対照表、損益計算書その他株式会社の財産及び損益の状況を示すために必要かつ適当なものとして法務省令で定めるものをいう。以下この章において同じ。）及び事業報告並びにこれらの附属明細書を作成しなければならない。
A stock company must prepare financial statements (meaning balance sheets, profit and loss statements and other statements prescribed by Ministry of Justice Order as necessary and appropriate in order to indicate the status of the assets and profits and losses of a stock company; hereinafter the same applies in this Chapter) and business reports for each business year and annexed detailed statements accompanying them pursuant to the provisions of Ministry of Justice Order.
Financial statements and business reports and annexed detailed statements accompanying them may be prepared as electronic or magnetic records.
株式会社は、計算書類を作成した時から十年間、当該計算書類及びその附属明細書を保存しなければならない。
A stock company must retain its financial statements and the annexed detailed statements accompanying them for ten years from the time of preparation of the financial statements.