# 会社法 / Companies Act — 第八百十九条 (Article 819) - 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: 第八百十九条 (Article 819)（貸借対照表に相当するものの公告） — address `art-819` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-819 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-819 - 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. --- ### 第八百十九条（貸借対照表に相当するものの公告） — (Public Notice of What Is Equivalent to a Balance Sheet) caption: Ministry of Justice translation — Japanese Law Translation Database System art-819 · https://japanlaw.org/ja/companies-act/art-819 · https://japanlaw.org/l/417AC0000000086/art-819 **第一項** 外国会社の登記をした外国会社（日本における同種の会社又は最も類似する会社が株式会社であるものに限る。）は、法務省令で定めるところにより、第四百三十八条第二項の承認と同種の手続又はこれに類似する手続の終結後遅滞なく、貸借対照表に相当するものを日本において公告しなければならない。 art-819/par-1 · https://japanlaw.org/ja/companies-act/art-819/par-1 · https://japanlaw.org/l/417AC0000000086/art-819/par-1 A foreign company (limited to one for which the same kind of company or the most similar company in Japan is a stock company) that has completed registration of a foreign company must, pursuant to the provisions of Ministry of Justice Order, give public notice in Japan of what is equivalent to a balance sheet without delay after the conclusion of the same kind of procedure as the approval set forth in Article 438, paragraph (2) or a procedure similar thereto. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定にかかわらず、その公告方法が第九百三十九条第一項第一号又は第二号に掲げる方法である外国会社は、前項に規定する貸借対照表に相当するものの要旨を公告することで足りる。 art-819/par-2 · https://japanlaw.org/ja/companies-act/art-819/par-2 · https://japanlaw.org/l/417AC0000000086/art-819/par-2 Notwithstanding the provisions of the preceding paragraph, with respect to a foreign company for which the method of public notice is a method set forth in Article 939, paragraph (1), item (i) or (ii), it is sufficient to give public notice of a summary of what is equivalent to a balance sheet provided for in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の外国会社は、法務省令で定めるところにより、第一項の手続の終結後遅滞なく、同項に規定する貸借対照表に相当するものの内容である情報を、当該手続の終結の日後五年を経過する日までの間、継続して電磁的方法により日本において不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、前二項の規定は、適用しない。 art-819/par-3 · https://japanlaw.org/ja/companies-act/art-819/par-3 · https://japanlaw.org/l/417AC0000000086/art-819/par-3 A foreign company referred to in the preceding paragraph may, without delay after the conclusion of the procedure set forth in paragraph (1), pursuant to the provisions of Ministry of Justice Order, take measures to make the information contained in what is equivalent to the balance sheet provided for in that paragraph available to the general public continually by the electronic or magnetic means until the day on which five years have elapsed from the day of the conclusion of the procedure. In these cases, the provisions of the preceding two paragraphs do not apply. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 金融商品取引法第二十四条第一項の規定により有価証券報告書を内閣総理大臣に提出しなければならない外国会社については、前三項の規定は、適用しない。 art-819/par-4 · https://japanlaw.org/ja/companies-act/art-819/par-4 · https://japanlaw.org/l/417AC0000000086/art-819/par-4 The provisions of the preceding three paragraphs do not apply to foreign companies that must submit their annual securities reports to the Prime Minister pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-819/par-1: 第四百三十八条第二項 → 会社法 第四百三十八条第二項 (Article 438, paragraph (2)), art-438/par-2 — https://japanlaw.org/ja/companies-act/art-438/par-2 · https://japanlaw.org/l/417AC0000000086/art-438/par-2 - art-819/par-2: 前項 → 会社法 第八百十九条第一項 (Article 819, paragraph (1)), art-819/par-1 — https://japanlaw.org/ja/companies-act/art-819/par-1 · https://japanlaw.org/l/417AC0000000086/art-819/par-1 - art-819/par-2: 第九百三十九条第一項第一号 → 会社法 第九百三十九条第一項第一号 (Article 939, paragraph (1), item (i)), art-939/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-939/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-939/par-1/item-1 - art-819/par-2: 第二号 → 会社法 第九百三十九条第一項第二号 (Article 939, paragraph (1), item (ii)), art-939/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-939/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-939/par-1/item-2 - art-819/par-3: 前項 → 会社法 第八百十九条第二項 (Article 819, paragraph (2)), art-819/par-2 — https://japanlaw.org/ja/companies-act/art-819/par-2 · https://japanlaw.org/l/417AC0000000086/art-819/par-2 - art-819/par-3: 第一項 → 会社法 第八百十九条第一項 (Article 819, paragraph (1)), art-819/par-1 — https://japanlaw.org/ja/companies-act/art-819/par-1 · https://japanlaw.org/l/417AC0000000086/art-819/par-1 - art-819/par-4: 金融商品取引法第二十四条第一項 → e-Gov law 323AC0000000025, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection - art-819/par-4: 前三項 → 会社法 第八百十九条第一項 (Article 819, paragraph (1)), art-819/par-1 — https://japanlaw.org/ja/companies-act/art-819/par-1 · https://japanlaw.org/l/417AC0000000086/art-819/par-1 - art-819/par-4: 前三項 → 会社法 第八百十九条第二項 (Article 819, paragraph (2)), art-819/par-2 — https://japanlaw.org/ja/companies-act/art-819/par-2 · https://japanlaw.org/l/417AC0000000086/art-819/par-2 - art-819/par-4: 前三項 → 会社法 第八百十九条第三項 (Article 819, paragraph (3)), art-819/par-3 — https://japanlaw.org/ja/companies-act/art-819/par-3 · https://japanlaw.org/l/417AC0000000086/art-819/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 会社法 第八百十九条第二項（貸借対照表に相当するものの公告） — https://japanlaw.org/ja/companies-act/art-819/par-2 · https://japanlaw.org/l/417AC0000000086/art-819/par-2 - 会社法 第八百十九条第三項（貸借対照表に相当するものの公告） — https://japanlaw.org/ja/companies-act/art-819/par-3 · https://japanlaw.org/l/417AC0000000086/art-819/par-3 - 会社法 第八百十九条第四項（貸借対照表に相当するものの公告） — https://japanlaw.org/ja/companies-act/art-819/par-4 · https://japanlaw.org/l/417AC0000000086/art-819/par-4 - 会社法 第九百三十三条第二項第四号（外国会社の登記） — https://japanlaw.org/ja/companies-act/art-933/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-933/par-2/item-4 - 会社法 第九百四十条第二項（電子公告の公告期間等） — https://japanlaw.org/ja/companies-act/art-940/par-2 · https://japanlaw.org/l/417AC0000000086/art-940/par-2 --- ## 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 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 2 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4482/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