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

(計算書類等の備置き及び閲覧等)
第四百四十二条   株式会社は、次の各号に掲げるもの（以下この条において「計算書類等」という。）を、当該各号に定める期間、その本店に備え置かなければならない。

Keeping and Inspection of Financial Statements
Article 442   Stock Companies must keep the things listed in the each of the following items (hereinafter in this Article referred to as "Financial Statements, Etc.") at its head office for the period provided for in each such item: 一   各事業年度に係る計算書類及び事業報告並びにこれらの附属明細書（第四百三十六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。） 定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から五年間 (i)   Financial Statements and business reports for each business year and annexed detailed statements thereof (in cases where the provisions of Article 436, paragraph (1) or (2) apply, including audit reports or financial audit reports): Five years from the day one week (or, for Companies with Board of Directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and 二   臨時計算書類（前条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。） 臨時計算書類を作成した日から五年間 (ii)   Provisional Financial Statements (in cases where the provisions of paragraph (2) of the preceding Article apply, including audit reports and financial audit reports): Five years from the day when the Provisional Financial Statements are prepared. 一   前項第一号に掲げる計算書類等 定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から三年間 (i)   Financial Statements, Etc. listed in item (i) of the preceding paragraph: Three years from the day one week (or, for a Company with a Board of Directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and 二   前項第二号に掲げる計算書類等 同号の臨時計算書類を作成した日から三年間 (ii)   Financial Statements, Etc. listed in item (ii) of the preceding paragraph: Three years from the day when the Provisional Financial Statements under that item are prepared. 一   計算書類等が書面をもっ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 (i)   if the Financial Statements, Etc. are prepared in writing, requests for inspection of such documents or copies of such documents; 二   前号の書面の謄本又は抄本の交付の請求 (ii)   requests for a transcript or extract of the document referred to in the preceding item; 三   計算書類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の請求 (iii)   if the Financial Statements, Etc. have been prepared as an electronic or magnetic record, a request to inspect anything that is used in the manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; or 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株式会社の定めたものにより提供することの請求又はその事項を記載した書面の交付の請求 (iv)   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 Stock Company has designated, or a request to be issued a document showing that information.

株式会社は、次の各号に掲げる計算書類等の写しを、当該各号に定める期間、その支店に備え置かなければならない。 ただし、計算書類等が電磁的記録で作成されている場合であって、支店における次項第三号及び第四号に掲げる請求に応じることを可能とするための措置として法務省令で定めるものをとっているときは、この限りでない。

A Stock Company must keep copies of the Financial Statements, Etc. listed in the following items at its branch offices for the period provided for in each such item; provided, however, that this does not apply to the cases where the Financial Statements, Etc. have been prepared as an electronic or magnetic record and the Stock Company adopts the measures prescribed by Ministry of Justice Order as measures enabling its branch offices to respond to the request listed in item (iii) and item (iv) of the following paragraph: 一   各事業年度に係る計算書類及び事業報告並びにこれらの附属明細書（第四百三十六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。） 定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から五年間 (i)   Financial Statements and business reports for each business year and annexed detailed statements thereof (in cases where the provisions of Article 436, paragraph (1) or (2) apply, including audit reports or financial audit reports): Five years from the day one week (or, for Companies with Board of Directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and 二   臨時計算書類（前条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。） 臨時計算書類を作成した日から五年間 (ii)   Provisional Financial Statements (in cases where the provisions of paragraph (2) of the preceding Article apply, including audit reports and financial audit reports): Five years from the day when the Provisional Financial Statements are prepared. 一   前項第一号に掲げる計算書類等 定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から三年間 (i)   Financial Statements, Etc. listed in item (i) of the preceding paragraph: Three years from the day one week (or, for a Company with a Board of Directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and 二   前項第二号に掲げる計算書類等 同号の臨時計算書類を作成した日から三年間 (ii)   Financial Statements, Etc. listed in item (ii) of the preceding paragraph: Three years from the day when the Provisional Financial Statements under that item are prepared. 一   計算書類等が書面をもっ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 (i)   if the Financial Statements, Etc. are prepared in writing, requests for inspection of such documents or copies of such documents; 二   前号の書面の謄本又は抄本の交付の請求 (ii)   requests for a transcript or extract of the document referred to in the preceding item; 三   計算書類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の請求 (iii)   if the Financial Statements, Etc. have been prepared as an electronic or magnetic record, a request to inspect anything that is used in the manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; or 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株式会社の定めたものにより提供することの請求又はその事項を記載した書面の交付の請求 (iv)   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 Stock Company has designated, or a request to be issued a document showing that information.

株主及び債権者は、株式会社の営業時間内は、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、当該株式会社の定めた費用を支払わなければならない。

The shareholders and creditors may submit the following requests at any time during the business hours of the Stock Company; provided, however, that the fees designated by such Stock Company are required to be paid in order to submit the requests listed in item (ii) or (iv): 一   各事業年度に係る計算書類及び事業報告並びにこれらの附属明細書（第四百三十六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。） 定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から五年間 (i)   Financial Statements and business reports for each business year and annexed detailed statements thereof (in cases where the provisions of Article 436, paragraph (1) or (2) apply, including audit reports or financial audit reports): Five years from the day one week (or, for Companies with Board of Directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and 二   臨時計算書類（前条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。） 臨時計算書類を作成した日から五年間 (ii)   Provisional Financial Statements (in cases where the provisions of paragraph (2) of the preceding Article apply, including audit reports and financial audit reports): Five years from the day when the Provisional Financial Statements are prepared. 一   前項第一号に掲げる計算書類等 定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から三年間 (i)   Financial Statements, Etc. listed in item (i) of the preceding paragraph: Three years from the day one week (or, for a Company with a Board of Directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and 二   前項第二号に掲げる計算書類等 同号の臨時計算書類を作成した日から三年間 (ii)   Financial Statements, Etc. listed in item (ii) of the preceding paragraph: Three years from the day when the Provisional Financial Statements under that item are prepared. 一   計算書類等が書面をもっ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 (i)   if the Financial Statements, Etc. are prepared in writing, requests for inspection of such documents or copies of such documents; 二   前号の書面の謄本又は抄本の交付の請求 (ii)   requests for a transcript or extract of the document referred to in the preceding item; 三   計算書類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の請求 (iii)   if the Financial Statements, Etc. have been prepared as an electronic or magnetic record, a request to inspect anything that is used in the manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; or 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株式会社の定めたものにより提供することの請求又はその事項を記載した書面の交付の請求 (iv)   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 Stock Company has designated, or a request to be issued a document showing that information.

株式会社の親会社社員は、その権利を行使するため必要があるときは、裁判所の許可を得て、当該株式会社の計算書類等について前項各号に掲げる請求をすることができる。 ただし、同項第二号又は第四号に掲げる請求をするには、当該株式会社の定めた費用を支払わなければならない。

If it is necessary for the purpose of exercising the rights of a Member of the Parent Company of a Stock Company, the relevant Member of the Parent Company may, with the permission of the court, make the requests listed in each item of the preceding paragraph with respect to the Financial Statements, Etc. of such Stock Company; provided, however, that, in order to make the requests listed in item (ii) or (iv) of that paragraph, the fees designated by such Stock Company are required to be paid. 一   各事業年度に係る計算書類及び事業報告並びにこれらの附属明細書（第四百三十六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。） 定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から五年間 (i)   Financial Statements and business reports for each business year and annexed detailed statements thereof (in cases where the provisions of Article 436, paragraph (1) or (2) apply, including audit reports or financial audit reports): Five years from the day one week (or, for Companies with Board of Directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and 二   臨時計算書類（前条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。） 臨時計算書類を作成した日から五年間 (ii)   Provisional Financial Statements (in cases where the provisions of paragraph (2) of the preceding Article apply, including audit reports and financial audit reports): Five years from the day when the Provisional Financial Statements are prepared. 一   前項第一号に掲げる計算書類等 定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から三年間 (i)   Financial Statements, Etc. listed in item (i) of the preceding paragraph: Three years from the day one week (or, for a Company with a Board of Directors, two weeks) prior to the day of the annual shareholders meeting (or, in cases provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph is made); and 二   前項第二号に掲げる計算書類等 同号の臨時計算書類を作成した日から三年間 (ii)   Financial Statements, Etc. listed in item (ii) of the preceding paragraph: Three years from the day when the Provisional Financial Statements under that item are prepared. 一   計算書類等が書面をもっ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 (i)   if the Financial Statements, Etc. are prepared in writing, requests for inspection of such documents or copies of such documents; 二   前号の書面の謄本又は抄本の交付の請求 (ii)   requests for a transcript or extract of the document referred to in the preceding item; 三   計算書類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の請求 (iii)   if the Financial Statements, Etc. have been prepared as an electronic or magnetic record, a request to inspect anything that is used in the manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; or 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株式会社の定めたものにより提供することの請求又はその事項を記載した書面の交付の請求 (iv)   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 Stock Company has designated, or a request to be issued a document showing that information.