Stock companies must keep the things set forth in the each of the following items (hereinafter in this Article referred to as "financial statements, etc.") at its head office for the period provided for in each relevant item:
株式会社は、次の各号に掲げるもの（以下この条において「計算書類等」という。）を、当該各号に定める期間、その本店に備え置かなければならない。
financial statements and business reports for each business year and annexed detailed statements thereof (if the provisions of Article 436, paragraph (1) or (2) apply, including audit reports or financial audit reports):five years from the day one week (or, for companies with board of directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and
provisional financial statements (if the provisions of paragraph (2) of the preceding Article apply, including audit reports and financial audit reports):five years from the day when the provisional financial statements are prepared.
A stock company must keep copies of the financial statements, etc. set forth in the following items at its branch offices for the period provided for in each relevant item; provided, however, that this does not apply to the cases where the financial statements, etc. have been prepared as an electronic or magnetic record and the stock company adopts the measures prescribed by Ministry of Justice Order as measures enabling its branch offices to respond to the request set forth in item (iii) and item (iv) of the following paragraph:
financial statements, etc. set forth in item (i) of the preceding paragraph:three years from the day one week (or, for a company with board of directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and
financial statements, etc. set forth in item (ii) of the preceding paragraph:three years from the day when the provisional financial statements under that item are prepared.
if the financial statements, etc. are prepared in writing, requests for inspection of relevant documents or copies of relevant documents;
計算書類等が書面をもって作成されているときは、当該書面又は当該書面の写しの閲覧の請求
requests for a transcript or extract of the document referred to in the preceding item;
前号の書面の謄本又は抄本の交付の請求
if the financial statements, etc. have been prepared as an electronic or magnetic record, a request to inspect anything that is used in the manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; or
a request to be provided with the information recorded in the electronic or magnetic record referred to in the preceding item by an electronic or magnetic means that the stock company has designated, or a request to be issued a document showing that information.
If it is necessary for the purpose of exercising the rights of a member of the parent company of a stock company, the relevant member of the parent company may, with the permission of the court, make the requests set forth in each item of the preceding paragraph with respect to the financial statements, etc. of relevant stock company; provided, however, that, in order to make the requests set forth in item (ii) or (iv) of that paragraph, the fees designated by relevant stock company are required to be paid.
Read this with the articles around it
company with board of directors
「取締役会設置会社」
A stock company that has a board of directors, or that this Act requires to have one.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
electronic or magnetic means
「電磁的方法」
A method that uses an electronic data processing system or other information and communications technology, of a kind set by Ministry of Justice Order (法務省令).
Defined inArticle 2, paragraph (1), item (xxxiv)
electronic or magnetic record
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, of a kind that Ministry of Justice Order (法務省令) specifies as used in computer processing.
Defined inArticle 26, paragraph (2)
member of the parent companymachine translation
「親会社社員」
A shareholder or other member of a company's parent company, who may, with the court's permission, inspect records of the subsidiary where needed to exercise their rights.
Defined inArticle 31, paragraph (3)
financial statements
「計算書類」
The financial statements a stock company must prepare for each business year: the balance sheet, the profit and loss statement and the other statements a Ministry of Justice Order (法務省令) sets as needed to show its assets and its profit and loss.
Defined inArticle 435, paragraph (2)· applies only in this chapter
provisional financial statements
「臨時計算書類」
The balance sheet and profit and loss statement that a stock company may draw up under Article 441, paragraph (1) as of a day partway through a business year.
Short name set inArticle 441, paragraph (1)
financial statements, etc.
「計算書類等」
A stock company's financial statements, business reports and supporting schedules for each business year, and any provisional financial statements, with their audit reports, which it must keep at its head office for five years for shareholders and creditors to inspect.
Short name set inArticle 442, paragraph (1)· applies only in this article
shareholders meeting
株主総会
The meeting of a stock company's shareholders, and the body through which they decide the company's basic matters. It elects the directors and company auditors (Companies Act, Article 329, paragraph (1)) and changes the articles of incorporation (Article 466). In a company without a board of directors it may decide any matter about the company; in one with a board, only what the Act or the articles of incorporation leave to it (Article 295). An annual shareholders meeting must be called after the end of every business year, and another may be called whenever needed (Article 296). A resolution normally passes by a majority of the votes present, with holders of a majority of the votes entitled to vote attending (Article 309, paragraph (1)).
Written by AI using Companies Act, Arts. 295, 296, 309, 329, 466 as a reference.