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Article 22Preparation of Financial Statements and their Inspection

第二十二条(財務諸表等の備付け及び閲覧等)

A registered agency for regulating transmission must, within three months after the end of every business year, prepare an inventory of assets, a balance sheet and a profit and loss statement or income and expenditure account statement, and a business report (including an electronic or magnetic record (any record which is produced by electronic, magnetic, or any other means unrecognizable by natural perceptive function, and is used for data-processing by a computer; hereinafter the same applies in this Article) in cases where electronic or magnetic records are produced instead of those paper documents. In the following paragraph and Article 38, referred to as "financial statements, etc.") and retain thereof for a five-year period at its office.

登録送信適正化機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書(その作成に代えて電磁的記録(電子的方式、磁気的方式その他の人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。)の作成がされている場合における当該電磁的記録を含む。次項及び第三十八条において「財務諸表等」という。)を作成し、五年間事務所に備えて置かなければならない。

A person or other interested person who received specified electronic mail, may, whenever within the business hours of a registered agency for regulating transmission, make the following requests. However, when making the request in item (ii) or item (iv), fees set forth by the registered agency for regulating transmission must be paid.

特定電子メールの受信をした者その他の利害関係人は、登録送信適正化機関の業務時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号又は第四号の請求をするには、登録送信適正化機関の定めた費用を支払わなければならない。

where financial statements, etc. are written documents, a request for inspection of the document or a copy thereof;

財務諸表等が書面をもって作成されているときは、当該書面の閲覧又は謄写の請求

a request for certified transcript or abstract of the documents under the preceding item;

前号の書面の謄本又は抄本の請求

where financial statements, etc. are produced as electronic or magnetic records, a request for inspection of or to copy the matters recorded on the electronic or magnetic records which are displayed in a manner stipulated in the applicable Order of the Ministry of Internal Affairs and Communications and Cabinet Office Order;

財務諸表等が電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を総務省令・内閣府令で定める方法により表示したものの閲覧又は謄写の請求

a request to provide the matters recorded on the electronic or magnetic records under the preceding item in an electronic or magnetic manner stipulated by Order of the Ministry of Internal Affairs and Communications and Cabinet Office Order or a request for issuance of written documents containing those matters.

前号の電磁的記録に記録された事項を電磁的方法であって総務省令・内閣府令で定めるものにより提供することの請求又は当該事項を記載した書面の交付の請求

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