法令翻訳 http://www.japaneselawtranslat...amp;page=5

(計算書類等の株主への提供)
第四百三十七条   取締役会設置会社においては、取締役は、定時株主総会の招集の通知に際して、法務省令で定めるところにより、株主に対し、前条第三項の承認を受けた計算書類及び事業報告（同条第一項又は第二項の規定の適用がある場合にあっては、監査報告又は会計監査報告を含む。）を提供しなければならない。

Provision of Financial Statements to Shareholders
Article 437   At Companies with Board of Directors, directors must, when giving notice to call annual shareholders meetings, provide to shareholders pursuant to the provisions of Ministry of Justice Order the Financial Statements and business reports that have been approved as provided for in paragraph (3) of the preceding paragraph (in cases where the provisions of paragraph (1) or paragraph (2) of the same Article apply, including audit reports and financial audit reports).