# 銀行法 / Banking Act — 第二十二条 (Article 22) - 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: 第二十二条 (Article 22)（事業報告等の記載事項等） — address `art-22` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/banking-act/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/356AC0000000059/art-22 - 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. --- ### 第二十二条（事業報告等の記載事項等） — (Particulars to be Stated in Business Reports) caption: Ministry of Justice translation — Japanese Law Translation Database System art-22 · https://japanlaw.org/ja/banking-act/art-22 · https://japanlaw.org/l/356AC0000000059/art-22 **第一項** 銀行が会社法第四百三十五条第二項（計算書類等の作成及び保存）の規定により作成する事業報告及び附属明細書の記載事項又は記録事項は、内閣府令で定める。 art-22/par-1 · https://japanlaw.org/ja/banking-act/art-22/par-1 · https://japanlaw.org/l/356AC0000000059/art-22/par-1 The particulars to be stated or recorded in the business reports and annexed detailed statements which a bank prepares pursuant to the provisions of Article 435, paragraph (2) (Preparation and Retention of Financial Statements) of the Companies Act, are specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-22/par-1: 会社法第四百三十五条第二項 → 会社法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/companies-act/art-435/par-2 · https://japanlaw.org/l/417AC0000000086/art-435/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 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 --- ## 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