# 会社法 / Companies Act — 第六百十八条 (Article 618) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-618. 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: 第六百十八条 (Article 618)（計算書類の閲覧等） — address `art-618` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-618 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-618 - 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. --- ### 第六百十八条（計算書類の閲覧等） — (Inspection of Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-618 · https://japanlaw.org/en/companies-act/art-618 · https://japanlaw.org/l/417AC0000000086/art-618 **第一項** 持分会社の社員は、当該持分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。 art-618/par-1 · https://japanlaw.org/en/companies-act/art-618/par-1 · https://japanlaw.org/l/417AC0000000086/art-618/par-1 Members of a membership company may submit the following requests at any time during the business hours of relevant membership company: Ministry of Justice translation — Japanese Law Translation Database System **一** 計算書類が書面をもって作成されているときは、当該書面の閲覧又は謄写の請求 art-618/par-1/item-1 · https://japanlaw.org/en/companies-act/art-618/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-618/par-1/item-1 if the financial statements are prepared in writing, request for inspection or copying of relevant documents; or Ministry of Justice translation — Japanese Law Translation Database System **二** 計算書類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又は謄写の請求 art-618/par-1/item-2 · https://japanlaw.org/en/companies-act/art-618/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-618/par-1/item-2 if the financial statements have been prepared as an electronic or magnetic record, a request to inspect or copy anything that is used in a manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定は、定款で別段の定めをすることを妨げない。ただし、定款によっても、社員が事業年度の終了時に同項各号に掲げる請求をすることを制限する旨を定めることができない。 art-618/par-2 · https://japanlaw.org/en/companies-act/art-618/par-2 · https://japanlaw.org/l/417AC0000000086/art-618/par-2 The provisions of the preceding paragraph do not preclude provisions to the contrary in the articles of incorporation; provided, however, that even the articles of incorporation may not provide to the effect of restricting the submission of requests set forth in each item of that paragraph at the end of the business year by members. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-618/par-2: 前項 → 会社法 第六百十八条第一項 (Article 618, paragraph (1)), art-618/par-1 — https://japanlaw.org/en/companies-act/art-618/par-1 · https://japanlaw.org/l/417AC0000000086/art-618/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 会社法 第六百十八条第二項（計算書類の閲覧等） — https://japanlaw.org/en/companies-act/art-618/par-2 · https://japanlaw.org/l/417AC0000000086/art-618/par-2 - 会社法 第六百二十五条第一項 — https://japanlaw.org/en/companies-act/art-625/par-1 · https://japanlaw.org/l/417AC0000000086/art-625/par-1 - 会社法 第六百七十四条第一項第三号（適用除外） — https://japanlaw.org/en/companies-act/art-674/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-674/par-1/item-3 - 社会保険労務士法 第二十五条の二十五第一項（一般社団法人及び一般財団法人に関する法律及び会社法の準用等） — https://japanlaw.org/en/labor-and-social-security-attorney-act/art-25-25/par-1 · https://japanlaw.org/l/343AC1000000089/art-25-25/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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17