# 会社法 / Companies Act — 第四百九十六条 (Article 496)

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- 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: 第四百九十六条 (Article 496)（貸借対照表等の備置き及び閲覧等） — address `art-496`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-496
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-496
- 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.

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### 第四百九十六条（貸借対照表等の備置き及び閲覧等） — (Keeping and Inspection of Balance Sheet)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-496 · https://japanlaw.org/en/companies-act/art-496 · https://japanlaw.org/l/417AC0000000086/art-496</sup>

      **第一項**  清算株式会社は、第四百九十四条第一項に規定する各清算事務年度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（前条第一項の規定の適用がある場合にあっては、監査報告を含む。以下この条において「貸借対照表等」という。）を、定時株主総会の日の一週間前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）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、その本店に備え置かなければならない。
      <sup>art-496/par-1 · https://japanlaw.org/en/companies-act/art-496/par-1 · https://japanlaw.org/l/417AC0000000086/art-496/par-1</sup>
      liquidating stock companies must keep the balance sheet and administration report regarding each liquidating administrative year provided for in Article 494, paragraph (1), as well as annexed detailed statements accompanying them (including, if the provisions of paragraph (1) of the preceding Article apply, audit reports, hereinafter in this Article referred to as "balance sheet") at its head office from the day preceding the day of the annual shareholders meeting (or, in the cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is submitted) until the registration of the completion of the liquidation at the location of its head office.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  株主及び債権者は、清算株式会社の営業時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該清算株式会社の定めた費用を支払わなければならない。
      <sup>art-496/par-2 · https://japanlaw.org/en/companies-act/art-496/par-2 · https://japanlaw.org/l/417AC0000000086/art-496/par-2</sup>
      Shareholders and creditors may make the following request at any time during the business hours of the liquidating stock company; provided, however, that the expense prescribed by relevant liquidating stock company must be paid in order to make the request set forth in item (ii) or item (iv):
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  貸借対照表等が書面をもって作成されているときは、当該書面の閲覧の請求
        <sup>art-496/par-2/item-1 · https://japanlaw.org/en/companies-act/art-496/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-1</sup>
        if the balance sheet is prepared in writing, request to inspect relevant documents;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  前号の書面の謄本又は抄本の交付の請求
        <sup>art-496/par-2/item-2 · https://japanlaw.org/en/companies-act/art-496/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-2</sup>
        a request for the issuance of a transcript or extract of the documents referred to in the preceding item;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  貸借対照表等が電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を法務省令で定める方法により表示したものの閲覧の請求
        <sup>art-496/par-2/item-3 · https://japanlaw.org/en/companies-act/art-496/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-3</sup>
        if the balance sheet has been prepared as an electronic or magnetic record, a request to inspect anything that is used in a manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **四**  前号の電磁的記録に記録された事項を電磁的方法であって清算株式会社の定めたものにより提供することの請求又はその事項を記載した書面の交付の請求
        <sup>art-496/par-2/item-4 · https://japanlaw.org/en/companies-act/art-496/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-4</sup>
        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 liquidating stock company has designated, or a request to be issued a document showing that information.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  清算株式会社の親会社社員は、その権利を行使するため必要があるときは、裁判所の許可を得て、当該清算株式会社の貸借対照表等について前項各号に掲げる請求をすることができる。ただし、同項第二号又は第四号に掲げる請求をするには、当該清算株式会社の定めた費用を支払わなければならない。
      <sup>art-496/par-3 · https://japanlaw.org/en/companies-act/art-496/par-3 · https://japanlaw.org/l/417AC0000000086/art-496/par-3</sup>
      If it is necessary for the purpose of exercising the rights of a member of the parent company of a liquidating stock company, the relevant member of the parent company may, with the permission of the court, make the requests relevant in each item of the preceding paragraph with respect to the balance sheet of relevant liquidating stock company; provided, however, that the expenses prescribed by relevant liquidating stock company must be paid in order to make the requests set forth in item (ii) or item (iv) of that paragraph.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-496/par-1: 第四百九十四条第一項 → 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
- art-496/par-1: 前条第一項 → 会社法 第四百九十五条第一項 (Article 495, paragraph (1)), art-495/par-1 — https://japanlaw.org/en/companies-act/art-495/par-1 · https://japanlaw.org/l/417AC0000000086/art-495/par-1
- art-496/par-1: この条 → 会社法 第四百九十六条 (Article 496), art-496 — https://japanlaw.org/en/companies-act/art-496 · https://japanlaw.org/l/417AC0000000086/art-496
- art-496/par-1: 第三百十九条第一項 → 会社法 第三百十九条第一項 (Article 319, paragraph (1)), art-319/par-1 — https://japanlaw.org/en/companies-act/art-319/par-1 · https://japanlaw.org/l/417AC0000000086/art-319/par-1
- art-496/par-2: 第二号 → 会社法 第四百九十六条第二項第二号 (Article 496, paragraph (2), item (ii)), art-496/par-2/item-2 — https://japanlaw.org/en/companies-act/art-496/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-2
- art-496/par-2: 第四号 → 会社法 第四百九十六条第二項第四号 (Article 496, paragraph (2), item (iv)), art-496/par-2/item-4 — https://japanlaw.org/en/companies-act/art-496/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-4
- art-496/par-2/item-2: 前号 → 会社法 第四百九十六条第二項第一号 (Article 496, paragraph (2), item (i)), art-496/par-2/item-1 — https://japanlaw.org/en/companies-act/art-496/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-1
- art-496/par-2/item-4: 前号 → 会社法 第四百九十六条第二項第三号 (Article 496, paragraph (2), item (iii)), art-496/par-2/item-3 — https://japanlaw.org/en/companies-act/art-496/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-3
- art-496/par-3: 前項 → 会社法 第四百九十六条第二項 (Article 496, paragraph (2)), art-496/par-2 — https://japanlaw.org/en/companies-act/art-496/par-2 · https://japanlaw.org/l/417AC0000000086/art-496/par-2
- art-496/par-3: 同項第二号 → 会社法 第四百九十六条第二項第二号 (Article 496, paragraph (2), item (ii)), art-496/par-2/item-2 — https://japanlaw.org/en/companies-act/art-496/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-2
- art-496/par-3: 第四号 → 会社法 第四百九十六条第二項第四号 (Article 496, paragraph (2), item (iv)), art-496/par-2/item-4 — https://japanlaw.org/en/companies-act/art-496/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-4

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 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 第四百九十六条第二項（貸借対照表等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-496/par-2 · https://japanlaw.org/l/417AC0000000086/art-496/par-2
- 会社法 第四百九十六条第二項第二号（貸借対照表等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-496/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-2
- 会社法 第四百九十六条第二項第四号（貸借対照表等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-496/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-496/par-2/item-4
- 会社法 第四百九十六条第三項（貸借対照表等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-496/par-3 · https://japanlaw.org/l/417AC0000000086/art-496/par-3
- 会社法 第九百七十六条第一項第八号（過料に処すべき行為） — https://japanlaw.org/en/companies-act/art-976/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-976/par-1/item-8

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## 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