持分会社は、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 membership company must prepare a balance sheet as of the day of its incorporation pursuant to the provisions of Ministry of Justice Order.
持分会社は、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（貸借対照表その他持分会社の財産の状況を示すために必要かつ適切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。）を作成しなければならない。
A membership company must prepare financial statements (meaning balance sheet and other statements that are prescribed by Ministry of Justice Order to be necessary and appropriate in order to indicate the status of the property of a membership company; hereinafter the same applies in this Chapter) for each business year pursuant to the provisions of Ministry of Justice Order.
Financial statements may be prepared as electronic or magnetic records.
A membership company must retain its financial statements for ten years from the time of the preparation of the same.