Article 50Provision and Inspection of Financial Statements

①Within three months after the end of each business year, a registered agency for design reviews and post-manufacturing inspections must prepare an inventory of assets, a balance sheet and a profit and loss statement or an income and expenditure statement, and a business report for the business year (including electronic or magnetic records (meaning records used in computerized data processing that have been created electronically, magnetically, or by another means that cannot be perceived with the human senses; the same applies hereinafter), if electronic or magnetic records are prepared instead of paper documents; referred to as "financial statements, etc." in the following paragraph and in item (i) of Article 123), and must retain those financial statements, etc. for five years thereafter in its office.

②A person seeking to undergo a design review or post-manufacturing inspection or any other interested person may make the following requests at any time during the office hours of a registered agency for design reviews and post-manufacturing inspections; provided, however, that for a request as referred to in item (ii) or (iv), a person must pay the cost established by the agency:

③If a registered agency for design reviews and post-manufacturing inspections has entered into an insurance contract to guarantee the money necessary to compensate for any damage occurring in connection with a design review or post-manufacturing inspection (hereinafter referred to as a "non-life insurance policy" in this paragraph), a person seeking to undergo a design review or post-manufacturing inspection or any other interested person may make the following requests at any time during the office hours of the registered agency for design reviews and post-manufacturing inspections; provided, however, that for a request as referred to in item (ii) or (iv), a person must pay the cost established by the agency:

④A registered agency for design reviews and post-manufacturing inspections must submit a profit and loss statement or an income and expenditure statement, and a business report for each business year that are prepared pursuant to the provisions of paragraph (1) to the Minister of Health, Labour and Welfare within three months after the end of that business year.