# 会社法 / Companies Act — 第四百四十条 (Article 440) - Law: 会社法 (Companies Act), 平成十七年法律第八十六号 - English title "Companies Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四百四十条 (Article 440)（計算書類の公告） — address `art-440` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-440 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-440 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四百四十条（計算書類の公告） — (Public Notice of Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-440 · https://japanlaw.org/en/companies-act/art-440 · https://japanlaw.org/l/417AC0000000086/art-440 **第一項** 株式会社は、法務省令で定めるところにより、定時株主総会の終結後遅滞なく、貸借対照表（大会社にあっては、貸借対照表及び損益計算書）を公告しなければならない。 art-440/par-1 · https://japanlaw.org/en/companies-act/art-440/par-1 · https://japanlaw.org/l/417AC0000000086/art-440/par-1 A stock company must give public notice of its balance sheet (or, for a large company, its balance sheet and profit and loss statement) without delay after the conclusion of the annual shareholders meeting pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定にかかわらず、その公告方法が第九百三十九条第一項第一号又は第二号に掲げる方法である株式会社は、前項に規定する貸借対照表の要旨を公告することで足りる。 art-440/par-2 · https://japanlaw.org/en/companies-act/art-440/par-2 · https://japanlaw.org/l/417AC0000000086/art-440/par-2 Notwithstanding the provisions of the preceding paragraph, with respect to a stock company for which the means of public notice is a method set forth in Article 939, paragraph (1), item (i) or (ii), it is sufficient to give public notice of a summary of the balance sheet provided for in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の株式会社は、法務省令で定めるところにより、定時株主総会の終結後遅滞なく、第一項に規定する貸借対照表の内容である情報を、定時株主総会の終結の日後五年を経過する日までの間、継続して電磁的方法により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、前二項の規定は、適用しない。 art-440/par-3 · https://japanlaw.org/en/companies-act/art-440/par-3 · https://japanlaw.org/l/417AC0000000086/art-440/par-3 A stock company referred to in the preceding paragraph may, without delay after the conclusion of the annual shareholders meeting, pursuant to the provisions of Ministry of Justice Order, take measures to make the information contained in the balance sheet provided for in paragraph (1) available to the general public continually by electronic or magnetic means until the day on which five years have elapsed from the day of the conclusion of the annual shareholders meeting. In these cases, the provisions of the preceding two paragraphs do not apply. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 金融商品取引法第二十四条第一項の規定により有価証券報告書を内閣総理大臣に提出しなければならない株式会社については、前三項の規定は、適用しない。 art-440/par-4 · https://japanlaw.org/en/companies-act/art-440/par-4 · https://japanlaw.org/l/417AC0000000086/art-440/par-4 The provisions of the preceding three paragraphs do not apply to stock companies that must submit their annual securities reports to the Prime Minister pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-440/par-2: 前項 → 会社法 第四百四十条第一項 (Article 440, paragraph (1)), art-440/par-1 — https://japanlaw.org/en/companies-act/art-440/par-1 · https://japanlaw.org/l/417AC0000000086/art-440/par-1 - art-440/par-2: 第九百三十九条第一項第一号 → 会社法 第九百三十九条第一項第一号 (Article 939, paragraph (1), item (i)), art-939/par-1/item-1 — https://japanlaw.org/en/companies-act/art-939/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-939/par-1/item-1 - art-440/par-2: 第二号 → 会社法 第九百三十九条第一項第二号 (Article 939, paragraph (1), item (ii)), art-939/par-1/item-2 — https://japanlaw.org/en/companies-act/art-939/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-939/par-1/item-2 - art-440/par-3: 前項 → 会社法 第四百四十条第二項 (Article 440, paragraph (2)), art-440/par-2 — https://japanlaw.org/en/companies-act/art-440/par-2 · https://japanlaw.org/l/417AC0000000086/art-440/par-2 - art-440/par-3: 第一項 → 会社法 第四百四十条第一項 (Article 440, paragraph (1)), art-440/par-1 — https://japanlaw.org/en/companies-act/art-440/par-1 · https://japanlaw.org/l/417AC0000000086/art-440/par-1 - art-440/par-4: 金融商品取引法第二十四条第一項 → e-Gov law 323AC0000000025, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection - art-440/par-4: 前三項 → 会社法 第四百四十条第一項 (Article 440, paragraph (1)), art-440/par-1 — https://japanlaw.org/en/companies-act/art-440/par-1 · https://japanlaw.org/l/417AC0000000086/art-440/par-1 - art-440/par-4: 前三項 → 会社法 第四百四十条第二項 (Article 440, paragraph (2)), art-440/par-2 — https://japanlaw.org/en/companies-act/art-440/par-2 · https://japanlaw.org/l/417AC0000000086/art-440/par-2 - art-440/par-4: 前三項 → 会社法 第四百四十条第三項 (Article 440, paragraph (3)), art-440/par-3 — https://japanlaw.org/en/companies-act/art-440/par-3 · https://japanlaw.org/l/417AC0000000086/art-440/par-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 会社法 第四百二十九条第二項第一号ニ（役員等の第三者に対する損害賠償責任） — https://japanlaw.org/en/companies-act/art-429/par-2/item-1/sub-4 · https://japanlaw.org/l/417AC0000000086/art-429/par-2/item-1/sub-4 - 会社法 第四百四十条第二項（計算書類の公告） — https://japanlaw.org/en/companies-act/art-440/par-2 · https://japanlaw.org/l/417AC0000000086/art-440/par-2 - 会社法 第四百四十条第三項（計算書類の公告） — https://japanlaw.org/en/companies-act/art-440/par-3 · https://japanlaw.org/l/417AC0000000086/art-440/par-3 - 会社法 第四百四十条第四項（計算書類の公告） — https://japanlaw.org/en/companies-act/art-440/par-4 · https://japanlaw.org/l/417AC0000000086/art-440/par-4 - 会社法 第五百九条第一項第二号 — https://japanlaw.org/en/companies-act/art-509/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-509/par-1/item-2 - 会社法 第九百十一条第三項第二十六号（株式会社の設立の登記） — https://japanlaw.org/en/companies-act/art-911/par-3/item-26 · https://japanlaw.org/l/417AC0000000086/art-911/par-3/item-26 - 会社法 第九百四十条第一項第二号（電子公告の公告期間等） — https://japanlaw.org/en/companies-act/art-940/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-940/par-1/item-2 - 会社法 第九百四十一条第一項（電子公告調査） — https://japanlaw.org/en/companies-act/art-941/par-1 · https://japanlaw.org/l/417AC0000000086/art-941/par-1 - 銀行法 第五十七条の三第一項（電子公告調査の規定の適用） — https://japanlaw.org/en/banking-act/art-57-3/par-1 · https://japanlaw.org/l/356AC0000000059/art-57-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 会社法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/417AC0000000086/20260812_508AC0000000064), retrieved 2026-09-17 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 1 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4481/tb), retrieved 2026-09-17 - This site's parser, version 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17