清算株式会社は、法務省令で定めるところにより、各清算事務年度（第四百七十五条各号に掲げる場合に該当することとなった日の翌日又はその後毎年その日に応当する日（応当する日がない場合にあっては、その前日）から始まる各一年の期間をいう。）に係る貸借対照表及び事務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 liquidating stock company must prepare a balance sheet and administration report for each liquidation year (referring to each one year period starting on the day immediately following the day when the liquidating stock company has fallen under any of the cases set forth in each item of Article 475 or the corresponding day of that day of the subsequent years (or, if relevant corresponding day does not exist, the immediately preceding day)) as well as annexed detailed statements to accompany them, as prescribed by Ministry of Justice Order.
The balance sheet, administration reports, and annexed detailed statements accompanying them which are referred to in the preceding paragraph may be prepared as electronic or magnetic records.
A liquidating stock company must retain its balance sheet under paragraph (1) and the annexed detailed statements accompanying it from the time of the preparation of relevant balance sheet until the registration of the completion of the liquidation at the location of its head office.