# 会社法 / Companies Act — 第四百九十二条 (Article 492) - 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: 第四百九十二条 (Article 492)（財産目録等の作成等） — address `art-492` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-492 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-492 - 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. --- ### 第四百九十二条（財産目録等の作成等） — (Preparation of Inventory of Property) caption: Ministry of Justice translation — Japanese Law Translation Database System art-492 · https://japanlaw.org/ja/companies-act/art-492 · https://japanlaw.org/l/417AC0000000086/art-492 **第一項** 清算人（清算人会設置会社にあっては、第四百八十九条第七項各号に掲げる清算人）は、その就任後遅滞なく、清算株式会社の財産の現況を調査し、法務省令で定めるところにより、第四百七十五条各号に掲げる場合に該当することとなった日における財産目録及び貸借対照表（以下この条及び次条において「財産目録等」という。）を作成しなければならない。 art-492/par-1 · https://japanlaw.org/ja/companies-act/art-492/par-1 · https://japanlaw.org/l/417AC0000000086/art-492/par-1 Liquidators (or, for companies with board of liquidators, liquidators set forth in each item of Article 489, paragraph (7)) must investigate the current status of the assets of the liquidating stock companies and prepare, pursuant to the provisions of Ministry of Justice Order, the inventory of property and the balance sheet as of the day when the liquidating stock companies has fallen under any of the cases set forth in each item of Article 475 (hereinafter in this Article and following Article referred to as "inventory of property"), without delay after assuming the office. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 清算人会設置会社においては、財産目録等は、清算人会の承認を受けなければならない。 art-492/par-2 · https://japanlaw.org/ja/companies-act/art-492/par-2 · https://japanlaw.org/l/417AC0000000086/art-492/par-2 At a company with board of liquidators, the inventory of property must be approved by the board of liquidators. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 清算人は、財産目録等（前項の規定の適用がある場合にあっては、同項の承認を受けたもの）を株主総会に提出し、又は提供し、その承認を受けなければならない。 art-492/par-3 · https://japanlaw.org/ja/companies-act/art-492/par-3 · https://japanlaw.org/l/417AC0000000086/art-492/par-3 Liquidators must submit or provide the inventory of property (or, if the provisions of the preceding paragraph apply, the inventory of property approved under that paragraph) to the shareholders meeting and obtain the approval of the same. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 清算株式会社は、財産目録等を作成した時からその本店の所在地における清算結了の登記の時までの間、当該財産目録等を保存しなければならない。 art-492/par-4 · https://japanlaw.org/ja/companies-act/art-492/par-4 · https://japanlaw.org/l/417AC0000000086/art-492/par-4 A liquidating stock company must retain its inventory of property from the time of the preparation of relevant inventory of property until the registration completion of the liquidation at the location of its head office. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-492/par-1: 第四百八十九条第七項 → 会社法 第四百八十九条第七項 (Article 489, paragraph (7)), art-489/par-7 — https://japanlaw.org/ja/companies-act/art-489/par-7 · https://japanlaw.org/l/417AC0000000086/art-489/par-7 - art-492/par-1: 第四百七十五条 → 会社法 第四百七十五条 (Article 475), art-475 — https://japanlaw.org/ja/companies-act/art-475 · https://japanlaw.org/l/417AC0000000086/art-475 - art-492/par-1: この条 → 会社法 第四百九十二条 (Article 492), art-492 — https://japanlaw.org/ja/companies-act/art-492 · https://japanlaw.org/l/417AC0000000086/art-492 - art-492/par-1: 次条 → 会社法 第四百九十三条 (Article 493), art-493 — https://japanlaw.org/ja/companies-act/art-493 · https://japanlaw.org/l/417AC0000000086/art-493 - art-492/par-3: 前項 → 会社法 第四百九十二条第二項 (Article 492, paragraph (2)), art-492/par-2 — https://japanlaw.org/ja/companies-act/art-492/par-2 · https://japanlaw.org/l/417AC0000000086/art-492/par-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 会社法 第四百八十七条第二項第二号（清算人の第三者に対する損害賠償責任） — https://japanlaw.org/ja/companies-act/art-487/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-487/par-2/item-2 - 会社法 第四百九十二条第一項（財産目録等の作成等） — https://japanlaw.org/ja/companies-act/art-492/par-1 · https://japanlaw.org/l/417AC0000000086/art-492/par-1 - 会社法 第四百九十二条第三項（財産目録等の作成等） — https://japanlaw.org/ja/companies-act/art-492/par-3 · https://japanlaw.org/l/417AC0000000086/art-492/par-3 - 会社法 第五百二十一条第一項（裁判所への財産目録等の提出） — https://japanlaw.org/ja/companies-act/art-521/par-1 · https://japanlaw.org/l/417AC0000000086/art-521/par-1 - 会社法 第五百六十二条第一項（清算人の調査結果等の債権者集会に対する報告） — https://japanlaw.org/ja/companies-act/art-562/par-1 · https://japanlaw.org/l/417AC0000000086/art-562/par-1 - 会社法 第八百二十二条第三項（日本にある外国会社の財産についての清算） — https://japanlaw.org/ja/companies-act/art-822/par-3 · https://japanlaw.org/l/417AC0000000086/art-822/par-3 - 金融商品取引法 第百条の十七第一項（会社法の準用） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-100-17/par-1 · https://japanlaw.org/l/323AC0000000025/art-100-17/par-1 - 金融商品取引法 第百二条の三十七第一項（会社法の準用） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-102-37/par-1 · https://japanlaw.org/l/323AC0000000025/art-102-37/par-1 - 銀行法 第四十五条第八項（清算の監督） — https://japanlaw.org/ja/banking-act/art-45/par-8 · https://japanlaw.org/l/356AC0000000059/art-45/par-8 - 銀行法 第五十一条第三項（外国銀行支店の清算） — https://japanlaw.org/ja/banking-act/art-51/par-3 · https://japanlaw.org/l/356AC0000000059/art-51/par-3 --- ## 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