Search

Search provisions, jump to a law or an article

1 article

Article 193Terms, Forms, and Preparation Methods for Financial Statements

第百九十三条(財務諸表の用語、様式及び作成方法)

A balance sheet, profit and loss statement, or other documents related to financial accounting submitted pursuant to the provisions of this Act must be prepared in conformity with the terms, forms, and preparation methods that the Prime Minister prescribes in Cabinet Office Order in accordance with the manner generally accepted as fair and proper.

この法律の規定により提出される貸借対照表、損益計算書その他の財務計算に関する書類は、内閣総理大臣が一般に公正妥当であると認められるところに従つて内閣府令で定める用語、様式及び作成方法により、これを作成しなければならない。

Read this with the articles around it

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (Genjido 合同会社) · contact@genjido.comContactSourcesTermsPrivacy