# 会社法 / Companies Act — 第六百十七条 (Article 617) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-617. 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: 第六百十七条 (Article 617)（計算書類の作成及び保存） — address `art-617` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-617 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-617 - 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. --- ### 第六百十七条（計算書類の作成及び保存） — (Preparation and Retention of Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-617 · https://japanlaw.org/ja/companies-act/art-617 · https://japanlaw.org/l/417AC0000000086/art-617 **第一項** 持分会社は、法務省令で定めるところにより、その成立の日における貸借対照表を作成しなければならない。 art-617/par-1 · https://japanlaw.org/ja/companies-act/art-617/par-1 · https://japanlaw.org/l/417AC0000000086/art-617/par-1 A membership company must prepare a balance sheet as of the day of its incorporation pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 持分会社は、法務省令で定めるところにより、各事業年度に係る計算書類（貸借対照表その他持分会社の財産の状況を示すために必要かつ適切なものとして法務省令で定めるものをいう。以下この章において同じ。）を作成しなければならない。 art-617/par-2 · https://japanlaw.org/ja/companies-act/art-617/par-2 · https://japanlaw.org/l/417AC0000000086/art-617/par-2 A membership company must prepare financial statements (meaning balance sheet and other statements that are prescribed by Ministry of Justice Order to be necessary and appropriate in order to indicate the status of the property of a membership company; hereinafter the same applies in this Chapter) for each business year pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 計算書類は、電磁的記録をもって作成することができる。 art-617/par-3 · https://japanlaw.org/ja/companies-act/art-617/par-3 · https://japanlaw.org/l/417AC0000000086/art-617/par-3 Financial statements may be prepared as electronic or magnetic records. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 持分会社は、計算書類を作成した時から十年間、これを保存しなければならない。 art-617/par-4 · https://japanlaw.org/ja/companies-act/art-617/par-4 · https://japanlaw.org/l/417AC0000000086/art-617/par-4 A membership company must retain its financial statements for ten years from the time of the preparation of the same. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 3 provisions cite this one. No official source publishes this direction. - 会社法 第六百七十四条第一項第三号（適用除外） — https://japanlaw.org/ja/companies-act/art-674/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-674/par-1/item-3 - 社会保険労務士法 第二十五条の二十五第一項（一般社団法人及び一般財団法人に関する法律及び会社法の準用等） — https://japanlaw.org/ja/labor-and-social-security-attorney-act/art-25-25/par-1 · https://japanlaw.org/l/343AC1000000089/art-25-25/par-1 - 社会保険労務士法 第三十八条第一項第四号 — https://japanlaw.org/ja/labor-and-social-security-attorney-act/art-38/par-1/item-4 · https://japanlaw.org/l/343AC1000000089/art-38/par-1/item-4 --- ## 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