Attorney
Roderick H. Seeman’s
www.JapanLaw.info
COMMERCIAL CODE OF JAPAN
Article 33-2.
Preparation of Accounting Ledgers Based on Electromagnetic Records
(Abolished in 2006
due to new
Japan Companies Law)
1.A merchant may prepare
its accounting ledgers or balance sheets via electromagnetic recordings
(Meaning recordings by electronic methods, magnetic methods, or other methods
not perceptible by human senses but which can be used in data processing by computers,
as set out by Ministry of Justice Ordinance Hereinafter the same.) ..
2.In those cases where balance sheets are prepared through the electromagnetic
recordings of the previous paragraph, the party who prepared the information
recorded in the electromagnetic recording shall take measures designated by
Ministry of Justice Ordinance in place of his signature.
==================================================================================
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.