# 会社法 / Companies Act — 第五百八条 (Article 508) - 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: 第五百八条 (Article 508) — address `art-508` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-508 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-508 - 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. --- ### 第五百八条 art-508 · https://japanlaw.org/ja/companies-act/art-508 · https://japanlaw.org/l/417AC0000000086/art-508 **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、清算株式会社の本店の所在地における清算結了の登記の時から十年間、清算株式会社の帳簿並びにその事業及び清算に関する重要な資料（以下この条において「帳簿資料」という。）を保存しなければならない。 art-508/par-1 · https://japanlaw.org/ja/companies-act/art-508/par-1 · https://japanlaw.org/l/417AC0000000086/art-508/par-1 A liquidator (or, for a company with board of liquidators, the liquidators set forth in each item of Article 489, paragraph (7)) must retain the books of the liquidating stock company as well as any material data regarding the business and liquidation of the same (hereinafter in this Article referred to as "accounting materials") for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the liquidating stock company. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 裁判所は、利害関係人の申立てにより、前項の清算人に代わって帳簿資料を保存する者を選任することができる。この場合においては、同項の規定は、適用しない。 art-508/par-2 · https://japanlaw.org/ja/companies-act/art-508/par-2 · https://japanlaw.org/l/417AC0000000086/art-508/par-2 The court may, in response to the petition by the interested parties, appoint a person to act on behalf of the liquidator in the preceding paragraph in retaining the accounting materials. In these cases, the provisions of that paragraph do not apply. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の規定により選任された者は、清算株式会社の本店の所在地における清算結了の登記の時から十年間、帳簿資料を保存しなければならない。 art-508/par-3 · https://japanlaw.org/ja/companies-act/art-508/par-3 · https://japanlaw.org/l/417AC0000000086/art-508/par-3 The person appointed pursuant to the provisions of the preceding paragraph must retain the accounting materials for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the liquidating stock company. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第二項の規定による選任の手続に関する費用は、清算株式会社の負担とする。 art-508/par-4 · https://japanlaw.org/ja/companies-act/art-508/par-4 · https://japanlaw.org/l/417AC0000000086/art-508/par-4 Expenses regarding the procedures for the appointment under the provisions of paragraph (2) are borne by the liquidating stock company. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-508/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-508/par-1: この条 → 会社法 第五百八条 (Article 508), art-508 — https://japanlaw.org/ja/companies-act/art-508 · https://japanlaw.org/l/417AC0000000086/art-508 - art-508/par-2: 前項 → 会社法 第五百八条第一項 (Article 508, paragraph (1)), art-508/par-1 — https://japanlaw.org/ja/companies-act/art-508/par-1 · https://japanlaw.org/l/417AC0000000086/art-508/par-1 - art-508/par-3: 前項 → 会社法 第五百八条第二項 (Article 508, paragraph (2)), art-508/par-2 — https://japanlaw.org/ja/companies-act/art-508/par-2 · https://japanlaw.org/l/417AC0000000086/art-508/par-2 - art-508/par-4: 第二項 → 会社法 第五百八条第二項 (Article 508, paragraph (2)), art-508/par-2 — https://japanlaw.org/ja/companies-act/art-508/par-2 · https://japanlaw.org/l/417AC0000000086/art-508/par-2 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 会社法 第五百八条第一項 — https://japanlaw.org/ja/companies-act/art-508/par-1 · https://japanlaw.org/l/417AC0000000086/art-508/par-1 - 会社法 第五百八条第二項 — https://japanlaw.org/ja/companies-act/art-508/par-2 · https://japanlaw.org/l/417AC0000000086/art-508/par-2 - 会社法 第五百八条第三項 — https://japanlaw.org/ja/companies-act/art-508/par-3 · https://japanlaw.org/l/417AC0000000086/art-508/par-3 - 会社法 第五百八条第四項 — https://japanlaw.org/ja/companies-act/art-508/par-4 · https://japanlaw.org/l/417AC0000000086/art-508/par-4 - 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 - 会社法 第八百七十四条第一項第一号（不服申立ての制限） — https://japanlaw.org/ja/companies-act/art-874/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-874/par-1/item-1 - 会社法 第八百八十条第一項（特別清算開始後の通常清算事件の管轄及び移送） — https://japanlaw.org/ja/companies-act/art-880/par-1 · https://japanlaw.org/l/417AC0000000086/art-880/par-1 - 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