# 会社法 / Companies Act — 第四百九十四条 (Article 494) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-494. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第四百九十四条 (Article 494)（貸借対照表等の作成及び保存） — address `art-494` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-494 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-494 - 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. --- ### 第四百九十四条（貸借対照表等の作成及び保存） — (Preparation and Retention of Balance Sheet) caption: Ministry of Justice translation — Japanese Law Translation Database System art-494 · https://japanlaw.org/en/companies-act/art-494 · https://japanlaw.org/l/417AC0000000086/art-494 **第一項** 清算株式会社は、法務省令で定めるところにより、各清算事務年度（第四百七十五条各号に掲げる場合に該当することとなった日の翌日又はその後毎年その日に応当する日（応当する日がない場合にあっては、その前日）から始まる各一年の期間をいう。）に係る貸借対照表及び事務報告並びにこれらの附属明細書を作成しなければならない。 art-494/par-1 · https://japanlaw.org/en/companies-act/art-494/par-1 · https://japanlaw.org/l/417AC0000000086/art-494/par-1 A liquidating stock company must prepare a balance sheet and administration report for each liquidation year (referring to each one year period starting on the day immediately following the day when the liquidating stock company has fallen under any of the cases set forth in each item of Article 475 or the corresponding day of that day of the subsequent years (or, if relevant corresponding day does not exist, the immediately preceding day)) as well as annexed detailed statements to accompany them, as prescribed by Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の貸借対照表及び事務報告並びにこれらの附属明細書は、電磁的記録をもって作成することができる。 art-494/par-2 · https://japanlaw.org/en/companies-act/art-494/par-2 · https://japanlaw.org/l/417AC0000000086/art-494/par-2 The balance sheet, administration reports, and annexed detailed statements accompanying them which are referred to in the preceding paragraph may be prepared as electronic or magnetic records. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 清算株式会社は、第一項の貸借対照表を作成した時からその本店の所在地における清算結了の登記の時までの間、当該貸借対照表及びその附属明細書を保存しなければならない。 art-494/par-3 · https://japanlaw.org/en/companies-act/art-494/par-3 · https://japanlaw.org/l/417AC0000000086/art-494/par-3 A liquidating stock company must retain its balance sheet under paragraph (1) and the annexed detailed statements accompanying it from the time of the preparation of relevant balance sheet until the registration of the completion of the liquidation at the location of its head office. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-494/par-1: 第四百七十五条 → 会社法 第四百七十五条 (Article 475), art-475 — https://japanlaw.org/en/companies-act/art-475 · https://japanlaw.org/l/417AC0000000086/art-475 - art-494/par-2: 前項 → 会社法 第四百九十四条第一項 (Article 494, paragraph (1)), art-494/par-1 — https://japanlaw.org/en/companies-act/art-494/par-1 · https://japanlaw.org/l/417AC0000000086/art-494/par-1 - art-494/par-3: 第一項 → 会社法 第四百九十四条第一項 (Article 494, paragraph (1)), art-494/par-1 — https://japanlaw.org/en/companies-act/art-494/par-1 · https://japanlaw.org/l/417AC0000000086/art-494/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 会社法 第四百八十七条第二項第二号（清算人の第三者に対する損害賠償責任） — https://japanlaw.org/en/companies-act/art-487/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-487/par-2/item-2 - 会社法 第四百九十四条第二項（貸借対照表等の作成及び保存） — https://japanlaw.org/en/companies-act/art-494/par-2 · https://japanlaw.org/l/417AC0000000086/art-494/par-2 - 会社法 第四百九十四条第三項（貸借対照表等の作成及び保存） — https://japanlaw.org/en/companies-act/art-494/par-3 · https://japanlaw.org/l/417AC0000000086/art-494/par-3 - 会社法 第四百九十五条第一項（貸借対照表等の監査等） — https://japanlaw.org/en/companies-act/art-495/par-1 · https://japanlaw.org/l/417AC0000000086/art-495/par-1 - 会社法 第四百九十五条第二項（貸借対照表等の監査等） — https://japanlaw.org/en/companies-act/art-495/par-2 · https://japanlaw.org/l/417AC0000000086/art-495/par-2 - 会社法 第四百九十六条第一項（貸借対照表等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-496/par-1 · https://japanlaw.org/l/417AC0000000086/art-496/par-1 - 会社法 第四百九十七条第一項第三号（貸借対照表等の定時株主総会への提出等） — https://japanlaw.org/en/companies-act/art-497/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-497/par-1/item-3 - 会社法 第四百九十八条第一項（貸借対照表等の提出命令） — https://japanlaw.org/en/companies-act/art-498/par-1 · https://japanlaw.org/l/417AC0000000086/art-498/par-1 - 会社法 第九百七十六条第一項第七号（過料に処すべき行為） — https://japanlaw.org/en/companies-act/art-976/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-976/par-1/item-7 --- ## 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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17