An incorporated management association must prepare an inventory of assets at the time of its establishment and also annually at a time between January and March, and must keep this at its principal office at all times; provided, however, that if an incorporated management association expressly establishes a business year, it must prepare an inventory of assets at the time of its establishment and at the end of each business year.
管理組合法人は、設立の時及び毎年一月から三月までの間に財産目録を作成し、常にこれをその主たる事務所に備え置かなければならない。ただし、特に事業年度を設けるものは、設立の時及び毎事業年度の終了の時に財産目録を作成しなければならない。
An incorporated management association must keep a register of unit owners and make the necessary changes to the register whenever there is a change in the unit owners.