# 会社法 / Companies Act — 第六百六十七条 (Article 667) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-667. 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: 第六百六十七条 (Article 667) — address `art-667` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-667 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-667 - 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. --- ### 第六百六十七条 art-667 · https://japanlaw.org/en/companies-act/art-667 · https://japanlaw.org/l/417AC0000000086/art-667 **第一項** 清算持分会社は、清算事務が終了したときは、遅滞なく、清算に係る計算をして、社員の承認を受けなければならない。 art-667/par-1 · https://japanlaw.org/en/companies-act/art-667/par-1 · https://japanlaw.org/l/417AC0000000086/art-667/par-1 If the administration of a liquidation has ended, the liquidating membership company must carry out the accounting relating to the liquidation and obtain the approval of the members without delay. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 社員が一箇月以内に前項の計算について異議を述べなかったときは、社員は、当該計算の承認をしたものとみなす。ただし、清算人の職務の執行に不正の行為があったときは、この限りでない。 art-667/par-2 · https://japanlaw.org/en/companies-act/art-667/par-2 · https://japanlaw.org/l/417AC0000000086/art-667/par-2 If members do not raise objections to the accounting under the preceding paragraph within one month, the members are deemed to have approved the accounting; provided, however, that this does not apply if there is any misconduct regarding the execution of the liquidators' duties. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-667/par-2: 前項 → 会社法 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — https://japanlaw.org/en/companies-act/art-667/par-1 · https://japanlaw.org/l/417AC0000000086/art-667/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 会社法 第六百六十七条第二項 — https://japanlaw.org/en/companies-act/art-667/par-2 · https://japanlaw.org/l/417AC0000000086/art-667/par-2 - 会社法 第九百二十九条第一項第二号（清算結了の登記） — https://japanlaw.org/en/companies-act/art-929/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-929/par-1/item-2 - 会社法 第九百二十九条第一項第三号（清算結了の登記） — https://japanlaw.org/en/companies-act/art-929/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-929/par-1/item-3 - 社会保険労務士法 第二十五条の二十五第二項（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-2 · https://japanlaw.org/l/343AC1000000089/art-25-25/par-2 --- ## 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