# 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 / Act on Proper Technical Intern Training and Protection of Technical Intern Trainees — 第九十三条 (Article 93) - Law: 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 (Act on Proper Technical Intern Training and Protection of Technical Intern Trainees), 平成二十八年法律第八十九号 - English title "Act on Proper Technical Intern Training and Protection of Technical Intern Trainees": 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: 第九十三条 (Article 93)（財務諸表等） — address `art-93` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/technical-intern-training-act/art-93 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/428AC0000000089/art-93 - 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. --- ### 第九十三条（財務諸表等） — (Financial Statements, Etc.) caption: Ministry of Justice translation — Japanese Law Translation Database System art-93 · https://japanlaw.org/ja/technical-intern-training-act/art-93 · https://japanlaw.org/l/428AC0000000089/art-93 **第一項** 機構は、毎事業年度、貸借対照表、損益計算書その他主務省令で定める書類及びこれらの附属明細書（以下この条において「財務諸表」という。）を作成し、当該事業年度の終了後三月以内に主務大臣に提出し、その承認を受けなければならない。 art-93/par-1 · https://japanlaw.org/ja/technical-intern-training-act/art-93/par-1 · https://japanlaw.org/l/428AC0000000089/art-93/par-1 The OTIT must prepare a balance sheet, profit and loss statement, other documents specified by Order of the competent ministry, and the annexed detailed statements thereof (hereinafter referred to in this Article as "financial statements") for each business year, and must submit them to the competent ministers within three months of the end of that fiscal year and receive their approval. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 機構は、前項の規定により財務諸表を主務大臣に提出するときは、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書並びに財務諸表及び決算報告書に関する監事の意見書を添付しなければならない。 art-93/par-2 · https://japanlaw.org/ja/technical-intern-training-act/art-93/par-2 · https://japanlaw.org/l/428AC0000000089/art-93/par-2 If the OTIT submits the financial statements to the competent ministers pursuant to the provisions of the preceding paragraph, it must attach thereto a business report for that fiscal year, a report of its accounts based on its budget classification, and the inspectors' written opinion on the financial statements and report of its accounts. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "If the OTIT submits the financial statements to the competent ministers pursuant to the provisions of the preceding paragraph, it must attach thereto a business report for that fiscal year, a report of its accounts based on its budget classification, and the inspectors' written opinion on the financial statements and reprot of its accounts." — https://www.japaneselawtranslation.go.jp/en/laws/view/3612/tb **第三項** 機構は、第一項の規定による主務大臣の承認を受けたときは、遅滞なく、財務諸表を官報に公告し、かつ、財務諸表並びに前項の事業報告書、決算報告書及び監事の意見書（以下この条において「財務諸表等」という。）を、各事務所に備え置き、主務省令で定める期間、公衆の縦覧に供しなければならない。 art-93/par-3 · https://japanlaw.org/ja/technical-intern-training-act/art-93/par-3 · https://japanlaw.org/l/428AC0000000089/art-93/par-3 If the OTIT receives the approval of the competent ministers pursuant to the provisions of paragraph (1), it must give public notice of the financial statements in the Official Gazette without delay, and must keep the financial statements, business report, report of its accounts, and the inspectors' written opinion set forth under the preceding paragraph (hereinafter referred to in this Article as "financial statements, etc.") at each office, and must make them available for public inspection for a period of time prescribed by order of the competent ministry. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "If the OTIT receives the approval of the competent ministers pursuant to the provisions of paragraph (1), it must give public notice of the financial statements in the Official Gazette without delay, and must keep the financial statements, business report, reprot of its accounts, and the inspectors' written opinion set forth under the preceding paragraph (hereinafter referred to in this Article as "financial statements, etc.") at each office, and must make them available for public inspection for a period of time prescribed by order of the competent ministry." — https://www.japaneselawtranslation.go.jp/en/laws/view/3612/tb **第四項** 財務諸表等は、電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものとして主務省令で定めるものをいう。次項において同じ。）をもって作成することができる。 art-93/par-4 · https://japanlaw.org/ja/technical-intern-training-act/art-93/par-4 · https://japanlaw.org/l/428AC0000000089/art-93/par-4 Financial statements, etc., may be prepared in the form of an electronic or magnetic record (meaning a record in the electronic form, magnetic form or any other form not recognizable to human perception to be used in information processing by computers, as specified by Order of the competent ministry; the same applies hereinafter). Ministry of Justice translation — Japanese Law Translation Database System **第五項** 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、機構の事務所において、当該電磁的記録に記録された情報を電磁的方法（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って主務省令で定めるものをいう。）により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として主務省令で定めるものをとることができる。この場合においては、財務諸表等を、第三項の規定により備え置き、公衆の縦覧に供したものとみなす。 art-93/par-5 · https://japanlaw.org/ja/technical-intern-training-act/art-93/par-5 · https://japanlaw.org/l/428AC0000000089/art-93/par-5 If the financial statements, etc., are prepared in the form of an electronic or magnetic record, the OTIT may take the measures specified by order of the competent ministry as measures enabling information recorded in that electronic or magnetic record available to the general public by electronic or magnetic means (meaning means specified by order of the competent ministry using an electronic data processing system or other information and communication technology), at its office. In that case, the financial statements, etc., are deemed to have been kept and made available for public inspection pursuant to the provisions of paragraph (3). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-93/par-1: この条 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/technical-intern-training-act/art-93 · https://japanlaw.org/l/428AC0000000089/art-93 - art-93/par-2: 前項 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-1 · https://japanlaw.org/l/428AC0000000089/art-93/par-1 - art-93/par-3: 第一項 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-1 · https://japanlaw.org/l/428AC0000000089/art-93/par-1 - art-93/par-3: 前項 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-2 · https://japanlaw.org/l/428AC0000000089/art-93/par-2 - art-93/par-3: この条 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/technical-intern-training-act/art-93 · https://japanlaw.org/l/428AC0000000089/art-93 - art-93/par-4: 次項 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第五項 (Article 93, paragraph (5)), art-93/par-5 — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-5 · https://japanlaw.org/l/428AC0000000089/art-93/par-5 - art-93/par-5: 第三項 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-3 · https://japanlaw.org/l/428AC0000000089/art-93/par-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第一項（財務諸表等） — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-1 · https://japanlaw.org/l/428AC0000000089/art-93/par-1 - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第二項（財務諸表等） — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-2 · https://japanlaw.org/l/428AC0000000089/art-93/par-2 - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第三項（財務諸表等） — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-3 · https://japanlaw.org/l/428AC0000000089/art-93/par-3 - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第四項（財務諸表等） — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-4 · https://japanlaw.org/l/428AC0000000089/art-93/par-4 - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十三条第五項（財務諸表等） — https://japanlaw.org/ja/technical-intern-training-act/art-93/par-5 · https://japanlaw.org/l/428AC0000000089/art-93/par-5 - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第百十四条第一項第四号 — https://japanlaw.org/ja/technical-intern-training-act/art-114/par-1/item-4 · https://japanlaw.org/l/428AC0000000089/art-114/par-1/item-4 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-10-18 - e-Gov 法令検索, Digital Agency (デジタル庁) — 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/428AC0000000089/20250601_504AC0000000068), retrieved 2026-10-17 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Proper Technical Intern Training and Protection of Technical Intern Trainees — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3612/tb), retrieved 2026-10-17 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (外国人の技能実習の適正な実施及び技能実習生の保護に関する法律), Article 93, paragraph (2) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3612/tb), retrieved 2026-10-17 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (外国人の技能実習の適正な実施及び技能実習生の保護に関する法律), Article 93, paragraph (3) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3612/tb), retrieved 2026-10-17 - This site's parser, version 210 — 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-17