Article 508 A Liquidator (or, for a Company with Board of Liquidators, the liquidators listed in each item of Article 489, paragraph (7)) must retain the books of the Liquidating Stock Company as well as any material data regarding the business and liquidation of the same (hereinafter in this Article referred to as "Accounting Materials") for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the Liquidating Stock Company.
The court may, in response to the petition by the interested parties, appoint a person to act on behalf of the liquidator in the preceding paragraph in retaining the Accounting Materials. In such cases, the provisions of that paragraph do not apply.
The person appointed pursuant to the provisions of the preceding paragraph must retain the Accounting Materials for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the Liquidating Stock Company.
第二項の規定による選任の手続に関する費用は、清算株式会社の負担とする。
Expenses regarding the procedures for the appointment under the provisions of paragraph (2) are borne by the Liquidating Stock Company.