# 会社法 / Companies Act — 第四百九十七条 (Article 497)

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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: 第四百九十七条 (Article 497)（貸借対照表等の定時株主総会への提出等） — address `art-497`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-497
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-497
- 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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### 第四百九十七条（貸借対照表等の定時株主総会への提出等） — (Provision of Balance Sheet to Annual Shareholders Meeting)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-497 · https://japanlaw.org/en/companies-act/art-497 · https://japanlaw.org/l/417AC0000000086/art-497</sup>

      **第一項**  次の各号に掲げる清算株式会社においては、清算人は、当該各号に定める貸借対照表及び事務報告を定時株主総会に提出し、又は提供しなければならない。
      <sup>art-497/par-1 · https://japanlaw.org/en/companies-act/art-497/par-1 · https://japanlaw.org/l/417AC0000000086/art-497/par-1</sup>
      At liquidating stock company set forth in the following items, liquidators must submit or provide the balance sheet and administration reports provided for in each relevant item to the annual shareholders meeting:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  第四百九十五条第一項に規定する監査役設置会社（清算人会設置会社を除く。）　同項の監査を受けた貸借対照表及び事務報告
        <sup>art-497/par-1/item-1 · https://japanlaw.org/en/companies-act/art-497/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-497/par-1/item-1</sup>
        companies with company auditors (excluding companies with board of liquidators) provided for in Article 495, paragraph (1):the balance sheets and administration reports that have been audited under that paragraph;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  清算人会設置会社　第四百九十五条第二項の承認を受けた貸借対照表及び事務報告
        <sup>art-497/par-1/item-2 · https://japanlaw.org/en/companies-act/art-497/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-497/par-1/item-2</sup>
        companies with board of liquidators:the balance sheets and administration reports that have been approved pursuant to Article 495, paragraph (2); and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  前二号に掲げるもの以外の清算株式会社　第四百九十四条第一項の貸借対照表及び事務報告
        <sup>art-497/par-1/item-3 · https://japanlaw.org/en/companies-act/art-497/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-497/par-1/item-3</sup>
        liquidating stock companies other than those set forth in the preceding two items:the balance sheets and administration reports under Article 494, paragraph (1).
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  前項の規定により提出され、又は提供された貸借対照表は、定時株主総会の承認を受けなければならない。
      <sup>art-497/par-2 · https://japanlaw.org/en/companies-act/art-497/par-2 · https://japanlaw.org/l/417AC0000000086/art-497/par-2</sup>
      Balance sheets that have been submitted or provided pursuant to the provisions of the preceding paragraph must be approved by the annual shareholders meeting.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  清算人は、第一項の規定により提出され、又は提供された事務報告の内容を定時株主総会に報告しなければならない。
      <sup>art-497/par-3 · https://japanlaw.org/en/companies-act/art-497/par-3 · https://japanlaw.org/l/417AC0000000086/art-497/par-3</sup>
      Directors must report the contents of the administration reports submitted or provided pursuant to the provisions of paragraph (1) to the annual shareholders meeting.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-497/par-1/item-1: 第四百九十五条第一項 → 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-497/par-1/item-2: 第四百九十五条第二項 → 会社法 第四百九十五条第二項 (Article 495, paragraph (2)), art-495/par-2 — https://japanlaw.org/en/companies-act/art-495/par-2 · https://japanlaw.org/l/417AC0000000086/art-495/par-2
- art-497/par-1/item-3: 前二号 → 会社法 第四百九十七条第一項第一号 (Article 497, paragraph (1), item (i)), art-497/par-1/item-1 — https://japanlaw.org/en/companies-act/art-497/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-497/par-1/item-1
- art-497/par-1/item-3: 前二号 → 会社法 第四百九十七条第一項第二号 (Article 497, paragraph (1), item (ii)), art-497/par-1/item-2 — https://japanlaw.org/en/companies-act/art-497/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-497/par-1/item-2
- art-497/par-1/item-3: 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-497/par-2: 前項 → 会社法 第四百九十七条第一項 (Article 497, paragraph (1)), art-497/par-1 — https://japanlaw.org/en/companies-act/art-497/par-1 · https://japanlaw.org/l/417AC0000000086/art-497/par-1
- art-497/par-3: 第一項 → 会社法 第四百九十七条第一項 (Article 497, paragraph (1)), art-497/par-1 — https://japanlaw.org/en/companies-act/art-497/par-1 · https://japanlaw.org/l/417AC0000000086/art-497/par-1

## Cited by

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

- 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 第四百九十七条第二項（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-2 · https://japanlaw.org/l/417AC0000000086/art-497/par-2
- 会社法 第四百九十七条第三項（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-3 · https://japanlaw.org/l/417AC0000000086/art-497/par-3

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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
