# 会社法 / Companies Act — 第五百二十一条 (Article 521)

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- 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: 第五百二十一条 (Article 521)（裁判所への財産目録等の提出） — address `art-521`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-521
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-521
- 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.

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### 第五百二十一条（裁判所への財産目録等の提出） — (Submission of Inventory of Property to the Court)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-521 · https://japanlaw.org/ja/companies-act/art-521 · https://japanlaw.org/l/417AC0000000086/art-521</sup>

      **第一項**  特別清算開始の命令があった場合には、清算株式会社は、第四百九十二条第三項の承認があった後遅滞なく、財産目録等（同項に規定する財産目録等をいう。以下この条において同じ。）を裁判所に提出しなければならない。ただし、財産目録等が電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を記載した書面を裁判所に提出しなければならない。
      <sup>art-521/par-1 · https://japanlaw.org/ja/companies-act/art-521/par-1 · https://japanlaw.org/l/417AC0000000086/art-521/par-1</sup>
      If an order to commence special liquidation is issued, the liquidating stock company must, without delay after the approval under Article 492, paragraph (3) is given, submit the inventory of property (meaning the inventory of property provided for in that paragraph; hereinafter the same applies in this Article); provided, however, that, if the inventory of property has been prepared as an electronic or magnetic record, a document showing the information recorded in that electronic or magnetic record must be submitted to the court.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-521/par-1: 第四百九十二条第三項 → 会社法 第四百九十二条第三項 (Article 492, paragraph (3)), art-492/par-3 — https://japanlaw.org/ja/companies-act/art-492/par-3 · https://japanlaw.org/l/417AC0000000086/art-492/par-3
- art-521/par-1: この条 → 会社法 第五百二十一条 (Article 521), art-521 — https://japanlaw.org/ja/companies-act/art-521 · https://japanlaw.org/l/417AC0000000086/art-521

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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

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## 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
