# 会社法 / Companies Act — 第九百五十一条 (Article 951) - 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: 第九百五十一条 (Article 951)（財務諸表等の備置き及び閲覧等） — address `art-951` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-951 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-951 - 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. --- ### 第九百五十一条（財務諸表等の備置き及び閲覧等） — (Keeping and Inspection of Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-951 · https://japanlaw.org/ja/companies-act/art-951 · https://japanlaw.org/l/417AC0000000086/art-951 **第一項** 調査機関は、毎事業年度経過後三箇月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらの作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項において「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。 art-951/par-1 · https://japanlaw.org/ja/companies-act/art-951/par-1 · https://japanlaw.org/l/417AC0000000086/art-951/par-1 An investigation body must, within three months from the end of each business year, prepare an inventory of property, a balance sheet, profit and loss statement or settlement of accounts, and business report (including electronic or magnetic records, if electronic or magnetic records are prepared in lieu of these documents; referred to as the "financial statements, etc." in the following paragraph) for the business year, and keep them at the investigation body's place of business for five years. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 調査委託者その他の利害関係人は、調査機関に対し、その業務時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該調査機関の定めた費用を支払わなければならない。 art-951/par-2 · https://japanlaw.org/ja/companies-act/art-951/par-2 · https://japanlaw.org/l/417AC0000000086/art-951/par-2 An investigation entruster or any other interested party may make the following requests to an investigation body at any time during the business hours of the investigation body; provided, however, that that person must pay the fee designated by the investigation body when making the request set forth in item (ii) or item (iv): Ministry of Justice translation — Japanese Law Translation Database System **一** 財務諸表等が書面をもって作成されているときは、当該書面の閲覧又は謄写の請求 art-951/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-951/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-1 when the financial statements, etc. are prepared in the form of documents, requests for the inspection or copying of relevant documents; Ministry of Justice translation — Japanese Law Translation Database System **二** 前号の書面の謄本又は抄本の交付の請求 art-951/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-951/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-2 requests for the delivery of a transcript or extract of the documents referred to in the preceding item; Ministry of Justice translation — Japanese Law Translation Database System **三** 財務諸表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法務省令で定める方法により表示したものの閲覧又は謄写の請求 art-951/par-2/item-3 · https://japanlaw.org/ja/companies-act/art-951/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-3 if the financial statements, etc. have been prepared as an electronic or magnetic record, a request to inspect or copy anything that is used in a manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; and Ministry of Justice translation — Japanese Law Translation Database System **四** 前号の電磁的記録に記録された事項を電磁的方法であって調査機関の定めたものにより提供することの請求又は当該事項を記載した書面の交付の請求 art-951/par-2/item-4 · https://japanlaw.org/ja/companies-act/art-951/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-4 a request to be provided with the information recorded in the electronic or magnetic record referred to in the preceding item by an electronic or magnetic means that the Investigation body has designated, or a request to be issued a document showing that information. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-951/par-1: 次項 → 会社法 第九百五十一条第二項 (Article 951, paragraph (2)), art-951/par-2 — https://japanlaw.org/ja/companies-act/art-951/par-2 · https://japanlaw.org/l/417AC0000000086/art-951/par-2 - art-951/par-2: 第二号 → 会社法 第九百五十一条第二項第二号 (Article 951, paragraph (2), item (ii)), art-951/par-2/item-2 — https://japanlaw.org/ja/companies-act/art-951/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-2 - art-951/par-2: 第四号 → 会社法 第九百五十一条第二項第四号 (Article 951, paragraph (2), item (iv)), art-951/par-2/item-4 — https://japanlaw.org/ja/companies-act/art-951/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-4 - art-951/par-2/item-2: 前号 → 会社法 第九百五十一条第二項第一号 (Article 951, paragraph (2), item (i)), art-951/par-2/item-1 — https://japanlaw.org/ja/companies-act/art-951/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-1 - art-951/par-2/item-4: 前号 → 会社法 第九百五十一条第二項第三号 (Article 951, paragraph (2), item (iii)), art-951/par-2/item-3 — https://japanlaw.org/ja/companies-act/art-951/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-3 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 会社法 第九百五十一条第一項（財務諸表等の備置き及び閲覧等） — https://japanlaw.org/ja/companies-act/art-951/par-1 · https://japanlaw.org/l/417AC0000000086/art-951/par-1 - 会社法 第九百五十一条第二項（財務諸表等の備置き及び閲覧等） — https://japanlaw.org/ja/companies-act/art-951/par-2 · https://japanlaw.org/l/417AC0000000086/art-951/par-2 - 会社法 第九百五十一条第二項第二号（財務諸表等の備置き及び閲覧等） — https://japanlaw.org/ja/companies-act/art-951/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-2 - 会社法 第九百五十一条第二項第四号（財務諸表等の備置き及び閲覧等） — https://japanlaw.org/ja/companies-act/art-951/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-951/par-2/item-4 - 会社法 第九百五十四条第一項第二号（登録の取消し等） — https://japanlaw.org/ja/companies-act/art-954/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-954/par-1/item-2 - 会社法 第九百五十四条第一項第三号（登録の取消し等） — https://japanlaw.org/ja/companies-act/art-954/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-954/par-1/item-3 - 会社法 第九百七十七条第一項第二号 — https://japanlaw.org/ja/companies-act/art-977/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-977/par-1/item-2 - 会社法 第九百七十七条第一項第三号 — https://japanlaw.org/ja/companies-act/art-977/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-977/par-1/item-3 - 社会保険労務士法 第二十五条の二十三の二第六項（債権者の異議等） — https://japanlaw.org/ja/labor-and-social-security-attorney-act/art-25-23-2/par-6 · https://japanlaw.org/l/343AC1000000089/art-25-23-2/par-6 - 社会保険労務士法 第三十七条第一項第二号 — https://japanlaw.org/ja/labor-and-social-security-attorney-act/art-37/par-1/item-2 · https://japanlaw.org/l/343AC1000000089/art-37/par-1/item-2 - 資金決済に関する法律 第二十条第四項（保有者に対する前払式支払手段の払戻し） — https://japanlaw.org/ja/payment-services-act/art-20/par-4 · https://japanlaw.org/l/421AC0000000059/art-20/par-4 - 資金決済に関する法律 第六十一条第七項（廃止の届出等） — https://japanlaw.org/ja/payment-services-act/art-61/par-7 · https://japanlaw.org/l/421AC0000000059/art-61/par-7 - 資金決済に関する法律 第六十二条の二十五第七項（廃止の届出等） — https://japanlaw.org/ja/payment-services-act/art-62-25/par-7 · https://japanlaw.org/l/421AC0000000059/art-62-25/par-7 - 資金決済に関する法律 第六十三条の二十第七項（廃止の届出等） — https://japanlaw.org/ja/payment-services-act/art-63-20/par-7 · https://japanlaw.org/l/421AC0000000059/art-63-20/par-7 - 資金決済に関する法律 第百十六条第一項第三号 — https://japanlaw.org/ja/payment-services-act/art-116/par-1/item-3 · https://japanlaw.org/l/421AC0000000059/art-116/par-1/item-3 - 銀行法 第四十九条の二第二項（外国銀行支店の公告方法） — https://japanlaw.org/ja/banking-act/art-49-2/par-2 · https://japanlaw.org/l/356AC0000000059/art-49-2/par-2 - 銀行法 第五十二条の六十の三十六第七項（廃止の届出等） — https://japanlaw.org/ja/banking-act/art-52-60-36/par-7 · https://japanlaw.org/l/356AC0000000059/art-52-60-36/par-7 - 銀行法 第六十六条第一項第三号 — https://japanlaw.org/ja/banking-act/art-66/par-1/item-3 · https://japanlaw.org/l/356AC0000000059/art-66/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 - 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