Chapter V Commercial Books
第五章 商業帳簿
第十九条
A merchant's accounting is subject to the accounting practices that are generally accepted as fair and appropriate.
商人の会計は、一般に公正妥当と認められる会計の慣行に従うものとする。
A merchant must prepare accurate commercial books for the assets that the merchant uses for its business (meaning accounting books and balance sheets; hereinafter the same applies in this Article) in a timely manner and as provided by the Ministry of Justice Order.
商人は、その営業のために使用する財産について、法務省令で定めるところにより、適時に、正確な商業帳簿（会計帳簿及び貸借対照表をいう。以下この条において同じ。）を作成しなければならない。
A merchant must keep commercial books and important business materials on file for ten years from the time of the closing of the books.
The court, upon petition or by its own authority, may order the parties to a suit to submit all or part of their commercial books.
裁判所は、申立てにより又は職権で、訴訟の当事者に対し、商業帳簿の全部又は一部の提出を命ずることができる。
merchant
「商人」
A person who, in their own name, carries on commercial transactions (商行為) as a business.
Defined inArticle 4, paragraph (1)· applies throughout the law
commercial booksmachine translation
「商業帳簿」
The accounting books and balance sheets a merchant (商人) must prepare, accurately and in a timely manner, for the property used in their business.
Defined inArticle 19, paragraph (2)· applies only in this article