A person who has not kept financial statements in violation of the provisions of Article 39, paragraph (1), has not entered the matters that should be entered in financial statements, has made a false statement in them, or has refused a request under the provisions of each item of paragraph (2) of that Article without legitimate grounds, is punished by a civil fine not exceeding 200 thousand yen.
financial statements, etc.
「財務諸表等」
The inventory of property, balance sheet, profit and loss or income and expenditure statement, and business report (including electronic or magnetic records made in their place) that a registered conformity assessment body (登録検査機関) must prepare within three months after each business year ends and keep at its office for five years (Article 39, paragraph (1)).
Short name set inArticle 39, paragraph (1)· applies only in this provision and in Article 39, paragraph (2); and Article 89