A medical corporation (excluding those prescribed in the following paragraph) must keep the following documents at its principal office and make them available for inspection upon request from its members, councillors or creditors, except in cases where there are justifiable grounds, pursuant to the provisions of an Order of the Ministry of Health, Labour and Welfare:
the audit report set forth in Article 46-8, item (iii) (hereinafter referred to as "auditor's audit report"); and
第四十六条の八第三号の監査報告書（以下「監事の監査報告書」という。）
the articles of incorporation or act of endowment.
定款又は寄附行為
A social medical corporation and a medical corporation set forth in Article 51, paragraph (2) (excluding social medical corporations) must keep the following documents (in the case of documents listed in item (ii), limited to medical corporations set forth in Article 51, paragraph (2)) at its principal office and make them available for inspection upon request, except in cases where there are justifiable grounds, pursuant to the provisions of an Order of the Ministry of Health, Labour and Welfare:
documents listed in each item of the preceding paragraph; and
前項各号に掲げる書類
audit reports of certified public accountants or audit corporations (hereinafter referred to as "audit report of a certified public accountant, etc.").
公認会計士又は監査法人の監査報告書（以下「公認会計士等の監査報告書」という。）
A medical corporation must keep the business report, etc., the auditor's audit report and the audit report of a certified public accountant, etc. at its principal office for five years from one week prior to the date of the general meeting of members set forth in Article 51-2, paragraph (1) (in the case of a medical corporation as a foundation, the date of the meeting of the board of councillors set forth in paragraph (1) of the same Article as applied mutatis mutandis by replacing the terms pursuant to paragraph (5) of the same Article).
医療法人は、第五十一条の二第一項の社員総会の日（財団たる医療法人にあつては、同条第五項において読み替えて準用する同条第一項の評議員会の日）の一週間前の日から五年間、事業報告書等、監事の監査報告書及び公認会計士等の監査報告書をその主たる事務所に備え置かなければならない。
The provisions of the preceding three paragraphs apply mutatis mutandis to the keeping and inspection of documents at the secondary office of a medical corporation. In this case, the term "documents" in paragraph (1) is replaced with "copies of documents", and the term "documents (limited to" in paragraph (2) is replaced with "copies of documents (limited to", the term "five years" in the preceding paragraph is replaced with "three years", the term "business report, etc." is replaced with "copies of business report, etc.", and the term "audit report" is replaced with "copies of audit report".
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