# 著作権法 / Copyright Act — 第百四条の三十九 (Article 104-39)

- Law: 著作権法 (Copyright Act), 昭和四十五年法律第四十八号
- English title "Copyright 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: 第百四条の三十九 (Article 104-39)（財務諸表等の作成、備置き及び閲覧等） — address `art-104-39`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/ja/copyright-act/art-104-39
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/345AC0000000048/art-104-39
- 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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### 第百四条の三十九（財務諸表等の作成、備置き及び閲覧等） — Preparation, Keeping and Inspection of Financial Statements, etc.; Related Matters
<sup>caption: machine translation, not official</sup>
<sup>art-104-39 · https://japanlaw.org/ja/copyright-act/art-104-39 · https://japanlaw.org/l/345AC0000000048/art-104-39</sup>

  **第一項**  登録確認機関は、毎事業年度、当該事業年度の終了後三月以内に、文部科学省令で定めるところにより、当該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。次項及び第百二十五条において「財務諸表等」という。）を作成し、これに文部科学省令で定める事項を記載し、又は記録し、五年間事務所に備え置かなければならない。
  <sup>art-104-39/par-1 · https://japanlaw.org/ja/copyright-act/art-104-39/par-1 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-1</sup>
  For each business year, within three months after the end of that business year, a registered verification body must, as provided by Order of the Ministry of Education, Culture, Sports, Science and Technology, prepare the inventory of assets, balance sheet and profit and loss statement or statement of income and expenditure, and business report for that business year (including, where an electronic or magnetic record has been prepared in lieu of preparing these, that electronic or magnetic record; referred to as "financial statements, etc." in the following paragraph and Article 125), enter or record in them the matters specified by Order of the Ministry of Education, Culture, Sports, Science and Technology, and keep them at its office for five years.
  <sup>machine translation, not official</sup>

  **第二項**  第六十七条の三第一項の裁定を受けようとする者その他の利害関係人は、登録確認機関の業務時間内は、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、当該登録確認機関の定めた費用を支払わなければならない。
  <sup>art-104-39/par-2 · https://japanlaw.org/ja/copyright-act/art-104-39/par-2 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2</sup>
  A person who wishes to obtain the compulsory license under Article 67-3, paragraph (1) and other interested persons may, at any time during the business hours of a registered verification body, make any of the following requests; provided, however, that to make a request set out in item (ii) or item (iv), they must pay the fee specified by that registered verification body.
  <sup>machine translation, not official</sup>

    **一**  財務諸表等が書面をもつて作成されているときは、当該書面又は当該書面の写しの閲覧の請求
    <sup>art-104-39/par-2/item-1 · https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-1 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-1</sup>
    if the financial statements, etc. have been prepared in writing, a request to inspect that document or a copy of that document;
    <sup>machine translation, not official</sup>

    **二**  前号の書面の謄本又は抄本の交付の請求
    <sup>art-104-39/par-2/item-2 · https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-2 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-2</sup>
    a request for the delivery of a transcript or extract of the document referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **三**  財務諸表等が電磁的記録をもつ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文部科学省令で定める方法により表示したものの閲覧の請求
    <sup>art-104-39/par-2/item-3 · https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-3 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-3</sup>
    if the financial statements, etc. have been prepared as an electronic or magnetic record, a request to inspect the matters recorded in that electronic or magnetic record, displayed by a method specified by Order of the Ministry of Education, Culture, Sports, Science and Technology;
    <sup>machine translation, not official</sup>

    **四**  前号の電磁的記録に記録された事項を登録確認機関の使用に係る電子計算機（入出力装置を含む。以下この号において同じ。）と当該事項の提供を受けようとする者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて文部科学省令で定める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
    <sup>art-104-39/par-2/item-4 · https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-4 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-4</sup>
    a request that the matters recorded in the electronic or magnetic record referred to in the preceding item be provided by a method specified by Order of the Ministry of Education, Culture, Sports, Science and Technology, being a method that uses an electronic data processing system connecting a computer used by the registered verification body (including input/output devices; the same applies hereinafter in this item) with a computer used by the person who is to be provided with those matters via a telecommunications network, or another method that applies information or communication technologies, or a request for the delivery of a document stating those matters.
    <sup>machine translation, not official</sup>

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## Cites
- art-104-39/par-1: 次項 → 著作権法 第百四条の三十九第二項 (Article 104-39, paragraph (2)), art-104-39/par-2 — https://japanlaw.org/ja/copyright-act/art-104-39/par-2 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2
- art-104-39/par-1: 第百二十五条 → 著作権法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/copyright-act/art-125 · https://japanlaw.org/l/345AC0000000048/art-125
- art-104-39/par-2: 第六十七条の三第一項 → 著作権法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/ja/copyright-act/art-67-3/par-1 · https://japanlaw.org/l/345AC0000000048/art-67-3/par-1
- art-104-39/par-2: 第二号 → 著作権法 第百四条の三十九第二項第二号 (Article 104-39, paragraph (2), item (ii)), art-104-39/par-2/item-2 — https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-2 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-2
- art-104-39/par-2: 第四号 → 著作権法 第百四条の三十九第二項第四号 (Article 104-39, paragraph (2), item (iv)), art-104-39/par-2/item-4 — https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-4 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-4
- art-104-39/par-2/item-2: 前号 → 著作権法 第百四条の三十九第二項第一号 (Article 104-39, paragraph (2), item (i)), art-104-39/par-2/item-1 — https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-1 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-1
- art-104-39/par-2/item-4: 前号 → 著作権法 第百四条の三十九第二項第三号 (Article 104-39, paragraph (2), item (iii)), art-104-39/par-2/item-3 — https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-3 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-3
- art-104-39/par-2/item-4: この号 → 著作権法 第百四条の三十九第二項第四号 (Article 104-39, paragraph (2), item (iv)), art-104-39/par-2/item-4 — https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-4 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-4

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 著作権法 第百四条の三十九第一項（財務諸表等の作成、備置き及び閲覧等） — https://japanlaw.org/ja/copyright-act/art-104-39/par-1 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-1
- 著作権法 第百四条の三十九第二項（財務諸表等の作成、備置き及び閲覧等） — https://japanlaw.org/ja/copyright-act/art-104-39/par-2 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2
- 著作権法 第百四条の三十九第二項第二号（財務諸表等の作成、備置き及び閲覧等） — https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-2 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-2
- 著作権法 第百四条の三十九第二項第四号（財務諸表等の作成、備置き及び閲覧等） — https://japanlaw.org/ja/copyright-act/art-104-39/par-2/item-4 · https://japanlaw.org/l/345AC0000000048/art-104-39/par-2/item-4
- 著作権法 第百四条の四十五第二項第一号（登録の取消し等） — https://japanlaw.org/ja/copyright-act/art-104-45/par-2/item-1 · https://japanlaw.org/l/345AC0000000048/art-104-45/par-2/item-1
- 著作権法 第百四条の四十五第二項第三号（登録の取消し等） — https://japanlaw.org/ja/copyright-act/art-104-45/par-2/item-3 · https://japanlaw.org/l/345AC0000000048/art-104-45/par-2/item-3
- 著作権法 第百二十五条第一項 — https://japanlaw.org/ja/copyright-act/art-125/par-1 · https://japanlaw.org/l/345AC0000000048/art-125/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 著作権法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/345AC0000000048/20260624_508AC0000000048), retrieved 2026-10-19
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Copyright Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4207/tb), retrieved 2026-10-19
- claude-sonnet-5-5 — Machine translation, batch copyright-act-20261019T151240-008, translated 2026-10-20
- This site's parser, version 210 — 著作権法 — structure, counts, cross-references and defined terms, computed 2026-10-19