# 会社法 / Companies Act — 第四百四十一条 (Article 441) - 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: 第四百四十一条 (Article 441)（臨時計算書類） — address `art-441` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-441 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-441 - 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. --- ### 第四百四十一条（臨時計算書類） — (Provisional Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-441 · https://japanlaw.org/en/companies-act/art-441 · https://japanlaw.org/l/417AC0000000086/art-441 **第一項** 株式会社は、最終事業年度の直後の事業年度に属する一定の日（以下この項において「臨時決算日」という。）における当該株式会社の財産の状況を把握するため、法務省令で定めるところにより、次に掲げるもの（以下「臨時計算書類」という。）を作成することができる。 art-441/par-1 · https://japanlaw.org/en/companies-act/art-441/par-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-1 Stock companies may prepare the following documents (hereinafter referred to as "provisional financial statements") pursuant to the provisions of Ministry of Justice Order in order to grasp the financial status of relevant stock company as at a certain day (hereinafter in this paragraph referred to as "provisional account closing day") included in the business year immediately following the most recent business year: Ministry of Justice translation — Japanese Law Translation Database System **一** 臨時決算日における貸借対照表 art-441/par-1/item-1 · https://japanlaw.org/en/companies-act/art-441/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-1/item-1 a balance sheet as at the provisional account closing day; and Ministry of Justice translation — Japanese Law Translation Database System **二** 臨時決算日の属する事業年度の初日から臨時決算日までの期間に係る損益計算書 art-441/par-1/item-2 · https://japanlaw.org/en/companies-act/art-441/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-1/item-2 a profit and loss statement for the period from the first day of the business year that includes the provisional account closing day to the provisional account closing day. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社においては、臨時計算書類は、法務省令で定めるところにより、監査役又は会計監査人（監査等委員会設置会社にあっては監査等委員会及び会計監査人、指名委員会等設置会社にあっては監査委員会及び会計監査人）の監査を受けなければならない。 art-441/par-2 · https://japanlaw.org/en/companies-act/art-441/par-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-2 At companies with company auditor or companies with financial auditor provided for in Article 436, paragraph (1), provisional financial statements must be audited by company auditors or financial auditors (or, for companies with audit and supervisory committee, by audit and supervisory committee and financial auditors, and for companies with nominating committee, etc., by the audit committee and financial auditors) pursuant to the provisions of Ministry of Justice Order. machine translation, not official **第三項** 取締役会設置会社においては、臨時計算書類（前項の規定の適用がある場合にあっては、同項の監査を受けたもの）は、取締役会の承認を受けなければならない。 art-441/par-3 · https://japanlaw.org/en/companies-act/art-441/par-3 · https://japanlaw.org/l/417AC0000000086/art-441/par-3 At companies with board of directors, provisional financial statements (or, if the provisions of the preceding paragraph apply, the statements audited under that paragraph) must be approved by the board of directors. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 次の各号に掲げる株式会社においては、当該各号に定める臨時計算書類は、株主総会の承認を受けなければならない。ただし、臨時計算書類が法令及び定款に従い株式会社の財産及び損益の状況を正しく表示しているものとして法務省令で定める要件に該当する場合は、この限りでない。 art-441/par-4 · https://japanlaw.org/en/companies-act/art-441/par-4 · https://japanlaw.org/l/417AC0000000086/art-441/par-4 At stock companies set forth in the following items, the provisional financial statements provided for in relevant item must be approved by a shareholders meeting; provided, however, that this does not apply if the provisional financial statements satisfy the requirements prescribed by Ministry of Justice Order as statements that accurately indicate the status of the assets and profits and losses of a stock company in compliance with laws and regulations and the articles of incorporation: Ministry of Justice translation — Japanese Law Translation Database System **一** 第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社（いずれも取締役会設置会社を除く。）　第二項の監査を受けた臨時計算書類 art-441/par-4/item-1 · https://japanlaw.org/en/companies-act/art-441/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-4/item-1 companies with company auditor or companies with financial auditor provided for in Article 436, paragraph (1) (in each case excluding company with board of directors):provisional financial statements that have been audited pursuant to paragraph (2); Ministry of Justice translation — Japanese Law Translation Database System **二** 取締役会設置会社　前項の承認を受けた臨時計算書類 art-441/par-4/item-2 · https://japanlaw.org/en/companies-act/art-441/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-4/item-2 companies with board of directors:provisional financial statements that have been approved pursuant to the preceding paragraph; and Ministry of Justice translation — Japanese Law Translation Database System **三** 前二号に掲げるもの以外の株式会社　第一項の臨時計算書類 art-441/par-4/item-3 · https://japanlaw.org/en/companies-act/art-441/par-4/item-3 · https://japanlaw.org/l/417AC0000000086/art-441/par-4/item-3 stock companies other than those set forth in the preceding two items:provisional financial statements under paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-441/par-1: この項 → 会社法 第四百四十一条第一項 (Article 441, paragraph (1)), art-441/par-1 — https://japanlaw.org/en/companies-act/art-441/par-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-1 - art-441/par-2: 第四百三十六条第一項 → 会社法 第四百三十六条第一項 (Article 436, paragraph (1)), art-436/par-1 — https://japanlaw.org/en/companies-act/art-436/par-1 · https://japanlaw.org/l/417AC0000000086/art-436/par-1 - art-441/par-3: 前項 → 会社法 第四百四十一条第二項 (Article 441, paragraph (2)), art-441/par-2 — https://japanlaw.org/en/companies-act/art-441/par-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-2 - art-441/par-4/item-1: 第四百三十六条第一項 → 会社法 第四百三十六条第一項 (Article 436, paragraph (1)), art-436/par-1 — https://japanlaw.org/en/companies-act/art-436/par-1 · https://japanlaw.org/l/417AC0000000086/art-436/par-1 - art-441/par-4/item-1: 第二項 → 会社法 第四百四十一条第二項 (Article 441, paragraph (2)), art-441/par-2 — https://japanlaw.org/en/companies-act/art-441/par-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-2 - art-441/par-4/item-2: 前項 → 会社法 第四百四十一条第三項 (Article 441, paragraph (3)), art-441/par-3 — https://japanlaw.org/en/companies-act/art-441/par-3 · https://japanlaw.org/l/417AC0000000086/art-441/par-3 - art-441/par-4/item-3: 前二号 → 会社法 第四百四十一条第四項第一号 (Article 441, paragraph (4), item (i)), art-441/par-4/item-1 — https://japanlaw.org/en/companies-act/art-441/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-4/item-1 - art-441/par-4/item-3: 前二号 → 会社法 第四百四十一条第四項第二号 (Article 441, paragraph (4), item (ii)), art-441/par-4/item-2 — https://japanlaw.org/en/companies-act/art-441/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-4/item-2 - art-441/par-4/item-3: 第一項 → 会社法 第四百四十一条第一項 (Article 441, paragraph (1)), art-441/par-1 — https://japanlaw.org/en/companies-act/art-441/par-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-1 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 会社法 第三百七十四条第一項（会計参与の権限） — https://japanlaw.org/en/companies-act/art-374/par-1 · https://japanlaw.org/l/417AC0000000086/art-374/par-1 - 会社法 第三百七十六条第一項（取締役会への出席） — https://japanlaw.org/en/companies-act/art-376/par-1 · https://japanlaw.org/l/417AC0000000086/art-376/par-1 - 会社法 第三百九十九条の十三第五項第十四号（監査等委員会設置会社の取締役会の権限） — https://japanlaw.org/en/companies-act/art-399-13/par-5/item-14 · https://japanlaw.org/l/417AC0000000086/art-399-13/par-5/item-14 - 会社法 第四百十六条第四項第十六号（指名委員会等設置会社の取締役会の権限） — https://japanlaw.org/en/companies-act/art-416/par-4/item-16 · https://japanlaw.org/l/417AC0000000086/art-416/par-4/item-16 - 会社法 第四百四十一条第一項（臨時計算書類） — https://japanlaw.org/en/companies-act/art-441/par-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-1 - 会社法 第四百四十一条第三項（臨時計算書類） — https://japanlaw.org/en/companies-act/art-441/par-3 · https://japanlaw.org/l/417AC0000000086/art-441/par-3 - 会社法 第四百四十一条第四項第一号（臨時計算書類） — https://japanlaw.org/en/companies-act/art-441/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-4/item-1 - 会社法 第四百四十一条第四項第二号（臨時計算書類） — https://japanlaw.org/en/companies-act/art-441/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-4/item-2 - 会社法 第四百四十一条第四項第三号（臨時計算書類） — https://japanlaw.org/en/companies-act/art-441/par-4/item-3 · https://japanlaw.org/l/417AC0000000086/art-441/par-4/item-3 - 会社法 第四百四十二条第一項第二号（計算書類等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-442/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-442/par-1/item-2 - 会社法 第四百六十一条第二項第二号（配当等の制限） — https://japanlaw.org/en/companies-act/art-461/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-2 - 会社法 第四百六十一条第二項第二号イ（配当等の制限） — https://japanlaw.org/en/companies-act/art-461/par-2/item-2/sub-1 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-2/sub-1 - 会社法 第四百六十一条第二項第二号ロ（配当等の制限） — https://japanlaw.org/en/companies-act/art-461/par-2/item-2/sub-2 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-2/sub-2 - 会社法 第四百六十一条第二項第五号（配当等の制限） — https://japanlaw.org/en/companies-act/art-461/par-2/item-5 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-5 --- ## 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 - claude-opus-5[1m] — Machine translation, batch companies-act-20260917T143643-001, translated 2026-09-17 - This site's parser, version 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17