# 会社法 / Companies Act — 第九百七十七条 (Article 977)

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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: 第九百七十七条 (Article 977) — address `art-977`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-977
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-977
- 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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### 第九百七十七条
<sup>art-977 · https://japanlaw.org/en/companies-act/art-977 · https://japanlaw.org/l/417AC0000000086/art-977</sup>

**第一項**  次のいずれかに該当する者は、百万円以下の過料に処する。
<sup>art-977/par-1 · https://japanlaw.org/en/companies-act/art-977/par-1 · https://japanlaw.org/l/417AC0000000086/art-977/par-1</sup>
A person who falls under any one of the following items is punished by a civil fine of not more than one million yen:
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  第九百四十六条第三項の規定に違反して、報告をせず、又は虚偽の報告をした者
  <sup>art-977/par-1/item-1 · https://japanlaw.org/en/companies-act/art-977/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-977/par-1/item-1</sup>
  a person who fails to make a report or makes a false report in violation of the provisions of Article 946, paragraph (3);
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  第九百五十一条第一項の規定に違反して、財務諸表等（同項に規定する財務諸表等をいう。以下同じ。）を備え置かず、又は財務諸表等に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、若しくは虚偽の記載若しくは記録をした者
  <sup>art-977/par-1/item-2 · https://japanlaw.org/en/companies-act/art-977/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-977/par-1/item-2</sup>
  a person who, in violation of the provisions of Article 951, paragraph (1), fails to keep financial statements, etc. (meaning the financial statements, etc. prescribed in that paragraph; the same applies hereinafter) or fails to state or record matters to be stated or recorded in financial statements, etc. or states or records false matters; or
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三**  正当な理由がないのに、第九百五十一条第二項各号又は第九百五十五条第二項各号に掲げる請求を拒んだ者
  <sup>art-977/par-1/item-3 · https://japanlaw.org/en/companies-act/art-977/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-977/par-1/item-3</sup>
  a person who refuses any one of the requests set forth in the items of Article 951, paragraph (2) or the items of Article 955, paragraph (2) without justifiable grounds.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-977/par-1/item-1: 第九百四十六条第三項 → 会社法 第九百四十六条第三項 (Article 946, paragraph (3)), art-946/par-3 — https://japanlaw.org/en/companies-act/art-946/par-3 · https://japanlaw.org/l/417AC0000000086/art-946/par-3
- art-977/par-1/item-2: 第九百五十一条第一項 → 会社法 第九百五十一条第一項 (Article 951, paragraph (1)), art-951/par-1 — https://japanlaw.org/en/companies-act/art-951/par-1 · https://japanlaw.org/l/417AC0000000086/art-951/par-1
- art-977/par-1/item-3: 第九百五十一条第二項 → 会社法 第九百五十一条第二項 (Article 951, paragraph (2)), art-951/par-2 — https://japanlaw.org/en/companies-act/art-951/par-2 · https://japanlaw.org/l/417AC0000000086/art-951/par-2
- art-977/par-1/item-3: 第九百五十五条第二項 → 会社法 第九百五十五条第二項 (Article 955, paragraph (2)), art-955/par-2 — https://japanlaw.org/en/companies-act/art-955/par-2 · https://japanlaw.org/l/417AC0000000086/art-955/par-2

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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
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 2 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4482/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