# 会社法 / Companies Act — 第四百三十七条 (Article 437) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-437. 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: 第四百三十七条 (Article 437)（計算書類等の株主への提供） — address `art-437` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-437 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-437 - 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. --- ### 第四百三十七条（計算書類等の株主への提供） — (Provision of Financial Statements to Shareholders) caption: Ministry of Justice translation — Japanese Law Translation Database System art-437 · https://japanlaw.org/ja/companies-act/art-437 · https://japanlaw.org/l/417AC0000000086/art-437 **第一項** 取締役会設置会社においては、取締役は、定時株主総会の招集の通知に際して、法務省令で定めるところにより、株主に対し、前条第三項の承認を受けた計算書類及び事業報告（同条第一項又は第二項の規定の適用がある場合にあっては、監査報告又は会計監査報告を含む。）を提供しなければならない。 art-437/par-1 · https://japanlaw.org/ja/companies-act/art-437/par-1 · https://japanlaw.org/l/417AC0000000086/art-437/par-1 At companies with board of directors, directors must, when giving notice to call annual shareholders meetings, provide to shareholders pursuant to the provisions of Ministry of Justice Order the financial statements and business reports that have been approved as provided for in paragraph (3) of the preceding paragraph (if the provisions of paragraph (1) or paragraph (2) of the same Article apply, including audit reports and financial audit reports). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-437/par-1: 前条第三項 → 会社法 第四百三十六条第三項 (Article 436, paragraph (3)), art-436/par-3 — https://japanlaw.org/ja/companies-act/art-436/par-3 · https://japanlaw.org/l/417AC0000000086/art-436/par-3 - art-437/par-1: 同条第一項 → 会社法 第四百三十六条第一項 (Article 436, paragraph (1)), art-436/par-1 — https://japanlaw.org/ja/companies-act/art-436/par-1 · https://japanlaw.org/l/417AC0000000086/art-436/par-1 - art-437/par-1: 第二項 → 会社法 第四百三十六条第二項 (Article 436, paragraph (2)), art-436/par-2 — https://japanlaw.org/ja/companies-act/art-436/par-2 · https://japanlaw.org/l/417AC0000000086/art-436/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 会社法 第三百二十五条の二第一項第三号（電子提供措置をとる旨の定款の定め） — https://japanlaw.org/ja/companies-act/art-325-2/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-325-2/par-1/item-3 - 会社法 第三百二十五条の三第一項第五号（電子提供措置） — https://japanlaw.org/ja/companies-act/art-325-3/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-325-3/par-1/item-5 - 会社法 第三百二十五条の四第三項（株主総会の招集の通知等の特則） — https://japanlaw.org/ja/companies-act/art-325-4/par-3 · https://japanlaw.org/l/417AC0000000086/art-325-4/par-3 - 会社法 第三百二十五条の七第一項（株主総会に関する規定の準用） — https://japanlaw.org/ja/companies-act/art-325-7/par-1 · https://japanlaw.org/l/417AC0000000086/art-325-7/par-1 --- ## 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