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Article 38

第三十八条

Any person who has failed to retain financial statements, etc., has failed to enter the matters that should be entered in financial statements, etc., or has made false entries in financial statements, etc., in violation of the provisions of Article 22 paragraph (1), or has refused without reasonable grounds a request under paragraph (2) of the same Article, is punished by a civil fine not exceeding 200,000 yen.

第二十二条第一項の規定に違反して財務諸表等を備えて置かず、財務諸表等に記載すべき事項を記載せず、若しくは虚偽の記載をし、又は正当な理由がないのに同条第二項各号の規定による請求を拒んだ者は、二十万円以下の過料に処する。

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