A medical corporation, within two months after the end of each fiscal year, must prepare a business report, an inventory of property, a balance sheet, a profit and loss statement, a report on the status of transactions with related business operators (meaning a person who has a special relationship with the medical corporation or its officers specified by an Order of the Ministry of Health, Labour and Welfare, such as the spouse of the president being its representative), and other documents specified by an Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as "business report, etc.").
医療法人は、毎会計年度終了後二月以内に、事業報告書、財産目録、貸借対照表、損益計算書、関係事業者（理事長の配偶者がその代表者であることその他の当該医療法人又はその役員と厚生労働省令で定める特殊の関係がある者をいう。）との取引の状況に関する報告書その他厚生労働省令で定める書類（以下「事業報告書等」という。）を作成しなければならない。
A medical corporation (limited to those that meet the standards specified by an Order of the Ministry of Health, Labour and Welfare in consideration of the scale of their business activities and other circumstances) must prepare the balance sheet and profit and loss statement set forth in the preceding paragraph pursuant to an Order of the Ministry of Health, Labour and Welfare.
A medical corporation must preserve the balance sheet and profit and loss statement for ten years from the time of preparation of the relevant balance sheet and profit and loss statement.
医療法人は、貸借対照表及び損益計算書を作成した時から十年間、当該貸借対照表及び損益計算書を保存しなければならない。
A medical corporation must have its business report, etc. audited by an auditor pursuant to an Order of the Ministry of Health, Labour and Welfare.
A medical corporation set forth in paragraph (2) must have its inventory of property, balance sheet and profit and loss statement audited by a certified public accountant or an audit corporation, pursuant to an Order of the Ministry of Health, Labour and Welfare.
A medical corporation must obtain the approval of the board of directors for the business report, etc. audited by the auditor or certified public accountant or audit corporation set forth in the preceding two paragraphs.
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