清算人（清算人会設置会社にあっては、第四百八十九条第七項各号に掲げる清算人）は、清算株式会社の本店の所在地における清算結了の登記の時から十年間、清算株式会社の帳簿並びにその事業及び清算に関する重要な資料（以下この条において「帳簿資料」という。）を保存しなければならない。
A liquidator (or, for a company with board of liquidators, the liquidators set forth in each item of Article 489, paragraph (7)) must retain the books of the liquidating stock company as well as any material data regarding the business and liquidation of the same (hereinafter in this Article referred to as "accounting materials") for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the liquidating stock company.
The court may, in response to the petition by the interested parties, appoint a person to act on behalf of the liquidator in the preceding paragraph in retaining the accounting materials. In these cases, the provisions of that paragraph do not apply.
The person appointed pursuant to the provisions of the preceding paragraph must retain the accounting materials for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the liquidating stock company.
Expenses regarding the procedures for the appointment under the provisions of paragraph (2) are borne by the liquidating stock company.