# 銀行法 / Banking Act — 第二十条 (Article 20) - Law: 銀行法 (Banking Act), 昭和五十六年法律第五十九号 - English title "Banking 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: 第二十条 (Article 20)（貸借対照表等の公告等） — address `art-20` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/banking-act/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/356AC0000000059/art-20 - 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. --- ### 第二十条（貸借対照表等の公告等） — (Public Notice of Balance Sheets) caption: Ministry of Justice translation — Japanese Law Translation Database System art-20 · https://japanlaw.org/ja/banking-act/art-20 · https://japanlaw.org/l/356AC0000000059/art-20 **第一項** 銀行は、事業年度ごとに、内閣府令で定めるところにより、当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書（以下この条において「貸借対照表等」という。）を作成しなければならない。 art-20/par-1 · https://japanlaw.org/ja/banking-act/art-20/par-1 · https://japanlaw.org/l/356AC0000000059/art-20/par-1 Each business year, a bank must prepare a balance sheet and a profit and loss statement for the interim period of the business year that is a part of the relevant business year (hereinafter referred to as an "interim balance sheet, etc." in this Article) and a balance sheet and a profit and loss statement for the entire business year (hereinafter referred to as a "balance sheet, etc." in this Article), pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 銀行が子会社等を有する場合には、当該銀行は、事業年度ごとに、中間貸借対照表等及び貸借対照表等のほか、内閣府令で定めるところにより、当該銀行及び当該子会社等につき連結して記載した当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間連結貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書（以下この条において「連結貸借対照表等」という。）を作成しなければならない。 art-20/par-2 · https://japanlaw.org/ja/banking-act/art-20/par-2 · https://japanlaw.org/l/356AC0000000059/art-20/par-2 If a bank has a subsidiary company, etc., each business year, in addition to an interim balance sheet, etc. and a balance sheet, etc., the bank must prepare a balance sheet and a profit and loss statement for the interim period of the business year that is a part of the relevant business year in which entries for the bank and its subsidiary companies, etc. are made on a consolidated basis (hereinafter referred to as an "interim consolidated balance sheet, etc." in this Article), and prepare a balance sheet and a profit and loss statement for the entire business year in which it entries for the bank and its subsidiary companies, etc. are made on a consolidated basis (hereinafter referred to as a "consolidated balance sheet, etc." in this Article), pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 中間貸借対照表等、貸借対照表等、中間連結貸借対照表等及び連結貸借対照表等は、電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものとして内閣府令で定めるものをいう。以下同じ。）をもつて作成することができる。 art-20/par-3 · https://japanlaw.org/ja/banking-act/art-20/par-3 · https://japanlaw.org/l/356AC0000000059/art-20/par-3 An interim balance sheet, etc., a balance sheet, etc., an interim consolidated balance sheet, etc., or a consolidated balance sheet, etc. may be prepared as an electronic or magnetic record (meaning a record prepared in an electronic form, magnetic form, or any other form that cannot be perceived by the human senses, which is specified by Cabinet Office Order as being used for information processing by computers; the same applies hereinafter). Ministry of Justice translation — Japanese Law Translation Database System **第四項** 銀行は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間貸借対照表等及び中間連結貸借対照表等を、その事業年度経過後三月以内に貸借対照表等及び連結貸借対照表等を公告しなければならない。ただし、やむを得ない理由により当該三月以内にこれらの書類の公告をすることができない場合には、内閣総理大臣の承認を受けて、当該公告を延期することができる。 art-20/par-4 · https://japanlaw.org/ja/banking-act/art-20/par-4 · https://japanlaw.org/l/356AC0000000059/art-20/par-4 Pursuant to the provisions of Cabinet Office Order, a bank must issue public notice of its interim balance sheet, etc. and its interim consolidated balance sheet, etc. within three months after the end of the relevant interim period of the business year, and of its balance sheet, etc. and its consolidated balance sheet, etc. within three months after the end of the relevant business year; provided, however, that if it is not possible for a bank to issue public notice of these documents within that three-month period due to compelling reasons, it may postpone the issuance of the public notice, with the approval of the Prime Minister. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前項の規定にかかわらず、その公告方法（会社法第二条第三十三号（定義）に規定する公告方法をいう。以下同じ。）が第五十七条第一号に掲げる方法である銀行は、内閣府令で定めるところにより、中間貸借対照表等、貸借対照表等、中間連結対照表等及び連結貸借対照表等の要旨を公告することで足りる。この場合においては、同項ただし書の規定を準用する。 art-20/par-5 · https://japanlaw.org/ja/banking-act/art-20/par-5 · https://japanlaw.org/l/356AC0000000059/art-20/par-5 Notwithstanding the provisions of the preceding paragraph, it is sufficient for a bank that uses the means of public notice (meaning a means of public notices prescribed in Article 2, item (xxxiii) (Definitions) of the Companies Act; the same applies hereinafter) set forth in Article 57, item (i), to issue public notice of the overview of the interim balance sheet, etc.; the balance sheet, etc.; the interim consolidated balance sheet, etc.; and the consolidated balance sheet, etc. pursuant to the provisions of Cabinet Office Order. In such a case, the provisions of the proviso to the preceding paragraph apply mutatis mutandis. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 前項に規定する銀行は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間貸借対照表等及び中間連結貸借対照表等の内容である情報を、その事業年度経過後三月以内に貸借対照表等及び連結貸借対照表等の内容である情報を、五年間継続して電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものをいう。以下同じ。）により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、第四項の規定による公告をしたものとみなす。 art-20/par-6 · https://japanlaw.org/ja/banking-act/art-20/par-6 · https://japanlaw.org/l/356AC0000000059/art-20/par-6 Pursuant to the provisions of Cabinet Office Order, a bank that is prescribed in the preceding paragraph may take a measure that uses electronic or magnetic means (meaning a means of using an electronic data processing system or using other information and communications technology that is specified by Cabinet Office Order; the same applies hereinafter) to make the information contained in the interim balance sheet, etc. and the interim consolidated balance sheet, etc. available to many and unspecified persons within three months after the end of the relevant interim period of the business year and the information contained in the balance sheet, etc. and the consolidated balance sheet, etc. available to many and unspecified persons within three months after the end of the relevant business year, for a continuous period of five years. In such cases, the bank is deemed to have issued the public notice under the provisions of paragraph (4). Ministry of Justice translation — Japanese Law Translation Database System **第七項** 金融商品取引法第二十四条第一項（有価証券報告書の提出）の規定により有価証券報告書を内閣総理大臣に提出しなければならない銀行については、前各項の規定は、適用しない。 art-20/par-7 · https://japanlaw.org/ja/banking-act/art-20/par-7 · https://japanlaw.org/l/356AC0000000059/art-20/par-7 The provisions of the preceding paragraphs do not apply to a bank that must submit an annual securities report to the Prime Minister pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Securities Reports) of the Financial Instruments and Exchange Act. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-20/par-1: この条 → 銀行法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/banking-act/art-20 · https://japanlaw.org/l/356AC0000000059/art-20 - art-20/par-2: この条 → 銀行法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/banking-act/art-20 · https://japanlaw.org/l/356AC0000000059/art-20 - art-20/par-5: 前項 → 銀行法 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/ja/banking-act/art-20/par-4 · https://japanlaw.org/l/356AC0000000059/art-20/par-4 - art-20/par-5: 会社法第二条第三十三号 → 会社法 第二条第一項第三十三号 (Article 2, paragraph (1), item (xxxiii)), art-2/par-1/item-33 — https://japanlaw.org/ja/companies-act/art-2/par-1/item-33 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-33 - art-20/par-5: 第五十七条第一号 → 銀行法 第五十七条第一項第一号 (Article 57, paragraph (1), item (i)), art-57/par-1/item-1 — https://japanlaw.org/ja/banking-act/art-57/par-1/item-1 · https://japanlaw.org/l/356AC0000000059/art-57/par-1/item-1 - art-20/par-6: 前項 → 銀行法 第二十条第五項 (Article 20, paragraph (5)), art-20/par-5 — https://japanlaw.org/ja/banking-act/art-20/par-5 · https://japanlaw.org/l/356AC0000000059/art-20/par-5 - art-20/par-6: 第四項 → 銀行法 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/ja/banking-act/art-20/par-4 · https://japanlaw.org/l/356AC0000000059/art-20/par-4 - art-20/par-7: 金融商品取引法第二十四条第一項 → e-Gov law 323AC0000000025, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection - art-20/par-7: 前各項 → 銀行法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/ja/banking-act/art-20/par-1 · https://japanlaw.org/l/356AC0000000059/art-20/par-1 - art-20/par-7: 前各項 → 銀行法 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/ja/banking-act/art-20/par-2 · https://japanlaw.org/l/356AC0000000059/art-20/par-2 - art-20/par-7: 前各項 → 銀行法 第二十条第三項 (Article 20, paragraph (3)), art-20/par-3 — https://japanlaw.org/ja/banking-act/art-20/par-3 · https://japanlaw.org/l/356AC0000000059/art-20/par-3 - art-20/par-7: 前各項 → 銀行法 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/ja/banking-act/art-20/par-4 · https://japanlaw.org/l/356AC0000000059/art-20/par-4 - art-20/par-7: 前各項 → 銀行法 第二十条第五項 (Article 20, paragraph (5)), art-20/par-5 — https://japanlaw.org/ja/banking-act/art-20/par-5 · https://japanlaw.org/l/356AC0000000059/art-20/par-5 - art-20/par-7: 前各項 → 銀行法 第二十条第六項 (Article 20, paragraph (6)), art-20/par-6 — https://japanlaw.org/ja/banking-act/art-20/par-6 · https://japanlaw.org/l/356AC0000000059/art-20/par-6 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 銀行法 第二十条第一項（貸借対照表等の公告等） — https://japanlaw.org/ja/banking-act/art-20/par-1 · https://japanlaw.org/l/356AC0000000059/art-20/par-1 - 銀行法 第二十条第二項（貸借対照表等の公告等） — https://japanlaw.org/ja/banking-act/art-20/par-2 · https://japanlaw.org/l/356AC0000000059/art-20/par-2 - 銀行法 第二十条第五項（貸借対照表等の公告等） — https://japanlaw.org/ja/banking-act/art-20/par-5 · https://japanlaw.org/l/356AC0000000059/art-20/par-5 - 銀行法 第二十条第六項（貸借対照表等の公告等） — https://japanlaw.org/ja/banking-act/art-20/par-6 · https://japanlaw.org/l/356AC0000000059/art-20/par-6 - 銀行法 第二十条第七項（貸借対照表等の公告等） — https://japanlaw.org/ja/banking-act/art-20/par-7 · https://japanlaw.org/l/356AC0000000059/art-20/par-7 - 銀行法 第二十一条第一項（業務及び財産の状況に関する説明書類の縦覧等） — https://japanlaw.org/ja/banking-act/art-21/par-1 · https://japanlaw.org/l/356AC0000000059/art-21/par-1 - 銀行法 第二十一条第二項（業務及び財産の状況に関する説明書類の縦覧等） — https://japanlaw.org/ja/banking-act/art-21/par-2 · https://japanlaw.org/l/356AC0000000059/art-21/par-2 - 銀行法 第四十七条第二項（外国銀行の免許等） — https://japanlaw.org/ja/banking-act/art-47/par-2 · https://japanlaw.org/l/356AC0000000059/art-47/par-2 - 銀行法 第五十二条の五十一第一項（所属銀行の説明書類等の縦覧） — https://japanlaw.org/ja/banking-act/art-52-51/par-1 · https://japanlaw.org/l/356AC0000000059/art-52-51/par-1 - 銀行法 第五十七条の二第一項第四号（電子公告による公告をする期間等） — https://japanlaw.org/ja/banking-act/art-57-2/par-1/item-4 · https://japanlaw.org/l/356AC0000000059/art-57-2/par-1/item-4 - 銀行法 第五十七条の三第一項（電子公告調査の規定の適用） — https://japanlaw.org/ja/banking-act/art-57-3/par-1 · https://japanlaw.org/l/356AC0000000059/art-57-3/par-1 - 銀行法 第五十七条の四第一項第一号（登記） — https://japanlaw.org/ja/banking-act/art-57-4/par-1/item-1 · https://japanlaw.org/l/356AC0000000059/art-57-4/par-1/item-1 - 銀行法 第六十三条第一項第一号の二 — https://japanlaw.org/ja/banking-act/art-63/par-1/item-1-2 · https://japanlaw.org/l/356AC0000000059/art-63/par-1/item-1-2 - 銀行法 附則第十条第二項 — https://japanlaw.org/ja/banking-act/suppl-3561-59/art-10/par-2 · https://japanlaw.org/l/356AC0000000059/suppl-3561-59/art-10/par-2 - 銀行法 附則第百五条第一項 — https://japanlaw.org/ja/banking-act/suppl-4101-107/art-105/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-4101-107/art-105/par-1 - 銀行法 附則第八条第一項 — https://japanlaw.org/ja/banking-act/suppl-4171-106/art-8/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-4171-106/art-8/par-1 - 銀行法 附則第十二条第一項（銀行法の一部改正に伴う経過措置） — https://japanlaw.org/ja/banking-act/suppl-4231-49/art-12/par-1 · https://japanlaw.org/l/356AC0000000059/suppl-4231-49/art-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 銀行法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/356AC0000000059/20260812_508AC0000000064), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Banking Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4498/tb), retrieved 2026-10-11 - This site's parser, version 189 — 銀行法 — structure, counts, cross-references and defined terms, computed 2026-10-11