# 会社法 / Companies Act — 第六百七十二条 (Article 672) - 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: 第六百七十二条 (Article 672) — address `art-672` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-672 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-672 - 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. --- ### 第六百七十二条 art-672 · https://japanlaw.org/en/companies-act/art-672 · https://japanlaw.org/l/417AC0000000086/art-672 **第一項** 清算人（第六百六十八条第一項の財産の処分の方法を定めた場合にあっては、清算持分会社を代表する社員）は、清算持分会社の本店の所在地における清算結了の登記の時から十年間、清算持分会社の帳簿並びにその事業及び清算に関する重要な資料（以下この条において「帳簿資料」という。）を保存しなければならない。 art-672/par-1 · https://japanlaw.org/en/companies-act/art-672/par-1 · https://japanlaw.org/l/417AC0000000086/art-672/par-1 A liquidator (or, if the method of the disposition of assets in Article 668, paragraph (1) is prescribed, a member that represents the liquidating membership company) must retain the books of the liquidating membership company as well as any material data regarding the business and liquidation of the same (hereinafter in this Article referred to as "accounting materials") for a period of ten years from the time of the registration of completion of the liquidation at the location of head office of the liquidating membership company. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定にかかわらず、定款で又は社員の過半数をもって帳簿資料を保存する者を定めた場合には、その者は、清算持分会社の本店の所在地における清算結了の登記の時から十年間、帳簿資料を保存しなければならない。 art-672/par-2 · https://japanlaw.org/en/companies-act/art-672/par-2 · https://japanlaw.org/l/417AC0000000086/art-672/par-2 Notwithstanding the provisions of the preceding paragraph, if a person who retains the accounting materials has been prescribed by the articles of incorporation or by a majority of the members, that person must retain the accounting materials for a period of ten years from the time of registration of the completion of the liquidation at the location of head office of the liquidating membership company. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 裁判所は、利害関係人の申立てにより、第一項の清算人又は前項の規定により帳簿資料を保存する者に代わって帳簿資料を保存する者を選任することができる。この場合においては、前二項の規定は、適用しない。 art-672/par-3 · https://japanlaw.org/en/companies-act/art-672/par-3 · https://japanlaw.org/l/417AC0000000086/art-672/par-3 The court may, in response to a petition by interested parties, appoint a person to act on behalf of the liquidator in paragraph (1) or the person who retains the accounting materials under the provisions of the preceding paragraph in the retaining the accounting materials. In these cases, the provisions of the preceding two paragraphs do not apply. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項の規定により選任された者は、清算持分会社の本店の所在地における清算結了の登記の時から十年間、帳簿資料を保存しなければならない。 art-672/par-4 · https://japanlaw.org/en/companies-act/art-672/par-4 · https://japanlaw.org/l/417AC0000000086/art-672/par-4 The person appointed pursuant to the provisions of the preceding paragraph must retain the accounting materials for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the liquidating membership company. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第三項の規定による選任の手続に関する費用は、清算持分会社の負担とする。 art-672/par-5 · https://japanlaw.org/en/companies-act/art-672/par-5 · https://japanlaw.org/l/417AC0000000086/art-672/par-5 The expenses regarding the procedures for the appointment under the provisions of paragraph (3) are borne by the liquidating membership company. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-672/par-1: 第六百六十八条第一項 → 会社法 第六百六十八条第一項 (Article 668, paragraph (1)), art-668/par-1 — https://japanlaw.org/en/companies-act/art-668/par-1 · https://japanlaw.org/l/417AC0000000086/art-668/par-1 - art-672/par-1: この条 → 会社法 第六百七十二条 (Article 672), art-672 — https://japanlaw.org/en/companies-act/art-672 · https://japanlaw.org/l/417AC0000000086/art-672 - art-672/par-2: 前項 → 会社法 第六百七十二条第一項 (Article 672, paragraph (1)), art-672/par-1 — https://japanlaw.org/en/companies-act/art-672/par-1 · https://japanlaw.org/l/417AC0000000086/art-672/par-1 - art-672/par-3: 第一項 → 会社法 第六百七十二条第一項 (Article 672, paragraph (1)), art-672/par-1 — https://japanlaw.org/en/companies-act/art-672/par-1 · https://japanlaw.org/l/417AC0000000086/art-672/par-1 - art-672/par-3: 前項 → 会社法 第六百七十二条第二項 (Article 672, paragraph (2)), art-672/par-2 — https://japanlaw.org/en/companies-act/art-672/par-2 · https://japanlaw.org/l/417AC0000000086/art-672/par-2 - art-672/par-4: 前項 → 会社法 第六百七十二条第三項 (Article 672, paragraph (3)), art-672/par-3 — https://japanlaw.org/en/companies-act/art-672/par-3 · https://japanlaw.org/l/417AC0000000086/art-672/par-3 - art-672/par-5: 第三項 → 会社法 第六百七十二条第三項 (Article 672, paragraph (3)), art-672/par-3 — https://japanlaw.org/en/companies-act/art-672/par-3 · https://japanlaw.org/l/417AC0000000086/art-672/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 会社法 第六百七十二条第一項 — https://japanlaw.org/en/companies-act/art-672/par-1 · https://japanlaw.org/l/417AC0000000086/art-672/par-1 - 会社法 第六百七十二条第二項 — https://japanlaw.org/en/companies-act/art-672/par-2 · https://japanlaw.org/l/417AC0000000086/art-672/par-2 - 会社法 第六百七十二条第三項 — https://japanlaw.org/en/companies-act/art-672/par-3 · https://japanlaw.org/l/417AC0000000086/art-672/par-3 - 会社法 第六百七十二条第四項 — https://japanlaw.org/en/companies-act/art-672/par-4 · https://japanlaw.org/l/417AC0000000086/art-672/par-4 - 会社法 第六百七十二条第五項 — https://japanlaw.org/en/companies-act/art-672/par-5 · https://japanlaw.org/l/417AC0000000086/art-672/par-5 - 会社法 第八百七十四条第一項第一号（不服申立ての制限） — https://japanlaw.org/en/companies-act/art-874/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-874/par-1/item-1 - 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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17