# 社会保険労務士法 / Act on Public Consultants on Social and Labour Insurance — 第二十五条の四十八 (Article 25-48)

- Law: 社会保険労務士法 (Act on Public Consultants on Social and Labour Insurance), 昭和四十三年法律第八十九号
- English title "Act on Public Consultants on Social and Labour Insurance": Ministry of Justice translation database, which lists the title
- 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: 第二十五条の四十八 (Article 25-48)（貸借対照表等） — address `art-25-48`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/labor-and-social-security-attorney-act/art-25-48
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/343AC1000000089/art-25-48
- 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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### 第二十五条の四十八（貸借対照表等） — Balance Sheet, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-25-48 · https://japanlaw.org/ja/labor-and-social-security-attorney-act/art-25-48 · https://japanlaw.org/l/343AC1000000089/art-25-48</sup>

**第一項**  連合会は、毎事業年度、総会の決議を経た後、遅滞なく、貸借対照表及び収支計算書を官報に公告し、かつ、財産目録、貸借対照表、収支計算書及び附属明細書並びに会則で定める事業報告書及び監事の意見書を、事務所に備えて置き、厚生労働省令で定める期間、一般の閲覧に供しなければならない。
<sup>art-25-48/par-1 · https://japanlaw.org/ja/labor-and-social-security-attorney-act/art-25-48/par-1 · https://japanlaw.org/l/343AC1000000089/art-25-48/par-1</sup>
For each business year, the Federation must, after obtaining a resolution of the general meeting, without delay give public notice of its balance sheet and income and expenditure statement in the Official Gazette, and must keep its inventory of property, balance sheet, income and expenditure statement and supplementary schedules, together with the business report prescribed in the bylaws and the written opinion of the auditor, at its offices and make them available for public inspection for the period specified by Order of the Ministry of Health, Labour and Welfare.
<sup>machine translation, not official</sup>

## Cited by

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

- 社会保険労務士法 附則第二条第一項（経過措置） — https://japanlaw.org/ja/labor-and-social-security-attorney-act/suppl-4141-116/art-2/par-1 · https://japanlaw.org/l/343AC1000000089/suppl-4141-116/art-2/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 社会保険労務士法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/343AC1000000089/20261001_507AC0000000063), retrieved 2026-10-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 社会保険労務士法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/903), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch labor-and-social-security-attorney-act-20261018T204223-015, translated 2026-10-19
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch labor-and-social-security-attorney-act-20261018T204223-015, translated 2026-10-19
- This site's parser, version 209 — 社会保険労務士法 — structure, counts, cross-references and defined terms, computed 2026-10-18
