# 会社法 / Companies Act — 第五百七条 (Article 507) - 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: 第五百七条 (Article 507) — address `art-507` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-507 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-507 - 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. --- ### 第五百七条 art-507 · https://japanlaw.org/ja/companies-act/art-507 · https://japanlaw.org/l/417AC0000000086/art-507 **第一項** 清算株式会社は、清算事務が終了したときは、遅滞なく、法務省令で定めるところにより、決算報告を作成しなければならない。 art-507/par-1 · https://japanlaw.org/ja/companies-act/art-507/par-1 · https://japanlaw.org/l/417AC0000000086/art-507/par-1 If the administration of a liquidation has concluded, the liquidating stock company must prepare the settlement of accounts pursuant to the provisions of Ministry of Justice Order without delay. 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、決算報告は、清算人会の承認を受けなければならない。 art-507/par-2 · https://japanlaw.org/ja/companies-act/art-507/par-2 · https://japanlaw.org/l/417AC0000000086/art-507/par-2 At a company with board of liquidators, the settlement of accounts must be approved by the board of liquidators. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 清算人は、決算報告（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-507/par-3 · https://japanlaw.org/ja/companies-act/art-507/par-3 · https://japanlaw.org/l/417AC0000000086/art-507/par-3 Liquidators must submit or provide the settlement of accounts (or, if the provisions of the preceding paragraph apply, the settlement of accounts 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** 前項の承認があったときは、任務を怠ったことによる清算人の損害賠償の責任は、免除されたものとみなす。ただし、清算人の職務の執行に関し不正の行為があったときは、この限りでない。 art-507/par-4 · https://japanlaw.org/ja/companies-act/art-507/par-4 · https://japanlaw.org/l/417AC0000000086/art-507/par-4 If the approval is given under the preceding paragraph, an exemption is deemed to have been given for the liquidators' liability for failure to perform their duties; provided, however, that this does not apply if there has been misconduct regarding the execution of the liquidators' duties. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-507/par-3: 前項 → 会社法 第五百七条第二項 (Article 507, paragraph (2)), art-507/par-2 — https://japanlaw.org/ja/companies-act/art-507/par-2 · https://japanlaw.org/l/417AC0000000086/art-507/par-2 - art-507/par-4: 前項 → 会社法 第五百七条第三項 (Article 507, paragraph (3)), art-507/par-3 — https://japanlaw.org/ja/companies-act/art-507/par-3 · https://japanlaw.org/l/417AC0000000086/art-507/par-3 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 不動産登記法 附則第一項第三号 — https://japanlaw.org/ja/real-property-registration-act/suppl-5011-71/par-1/item-3 · https://japanlaw.org/l/416AC0000000123/suppl-5011-71/par-1/item-3 - 会社法 第五百七条第三項 — https://japanlaw.org/ja/companies-act/art-507/par-3 · https://japanlaw.org/l/417AC0000000086/art-507/par-3 - 会社法 第五百七条第四項 — https://japanlaw.org/ja/companies-act/art-507/par-4 · https://japanlaw.org/l/417AC0000000086/art-507/par-4 - 会社法 第九百二十九条第一項第一号（清算結了の登記） — https://japanlaw.org/ja/companies-act/art-929/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-929/par-1/item-1 - 医療法 附則第一項第三号 — https://japanlaw.org/ja/medical-care-act/suppl-5011-71/par-1/item-3 · https://japanlaw.org/l/323AC0000000205/suppl-5011-71/par-1/item-3 - 民法 附則第一項第三号 — https://japanlaw.org/ja/civil-code/suppl-5011-71/par-1/item-3 · https://japanlaw.org/l/129AC0000000089/suppl-5011-71/par-1/item-3 - 社会保険労務士法 附則第一項第三号 — https://japanlaw.org/ja/labor-and-social-security-attorney-act/suppl-5011-71/par-1/item-3 · https://japanlaw.org/l/343AC1000000089/suppl-5011-71/par-1/item-3 - 金融商品取引法 第百条の四第一項（清算結了の登記） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-100-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-100-4/par-1 - 金融商品取引法 第百条の六第一項（清算結了登記の申請書の添付書類） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-100-6/par-1 · https://japanlaw.org/l/323AC0000000025/art-100-6/par-1 - 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 - 金融商品取引法 附則第一項第三号 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-5011-71/par-1/item-3 · https://japanlaw.org/l/323AC0000000025/suppl-5011-71/par-1/item-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