COMMERCIAL CODE OF JAPAN
Article 32. Types of Commercial Ledgers. Objectives
1. In order to make clear the assets and earnings of the business of
a merchant, the preparation of accounting ledgers and balance sheets are
required.
2. With respect to the interpretation of provisions concerning the
preparation of a merchants ledgers, heed shall be given to fair accounting
customs.
==================================================================================
Article headings are not provided in the Japanese language original
but are provided as it is believed that they assist in the comprehension
of the law
DISCLAIMER: This translation is
for general reference purposes only and is produced on an as isEbasis
with no warranties made whatsoever. Attorney Roderick H. Seeman (licensed
in the USA) is not responsible for any consequences resulting from the
use of this translation. Reliance must be placed
on the original Japanese language text of the law.