Article 1Services to be determined in an Ordinance of the Ministry of Justice provided in Article 30-5 of the Attorney Act (hereinafter referred to as "Act") shall be that listed in the following items:

Article 1-2Services to be determined in an Ordinance of the Ministry of Justice provided in Article 50-5, paragraph (1) of the Act on Special Measures concerning the Handling of Legal Services by Foreign Lawyers shall be that listed in the following items:

Article 2(1)Accounting books to be prepared pursuant to the provisions of Article 615, paragraph (1) of the Company Act (Act No. 86 of 2005) as applied mutatis mutandis pursuant to paragraph (1) of Article 30-30 of the Act (including the case where it is applied mutatis mutandis pursuant to Article 50-13, paragraph (2) of the Act on Special Measures concerning the Handling of Legal Services by Foreign Lawyers; the same shall apply hereinafter), shall be as specified in this Article.

(2)Accounting books shall be prepared and retained in writing or by electronic or magnetic record (meaning a record used in computerized information processing which is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses (limited to a file prepared in the form of a magnetic disk or other object that is capable of securely recording certain information by a method equivalent thereto, on which information has been recorded) ; the same shall apply in Article 4).

(3)With respect to assets to be reported in the accounting books of a legal professional corporation and a registered foreign lawyer corporation (hereinafter referred to as "Legal Professional Corporation, etc."), unless otherwise provided in this Ministerial Ordinance their acquisition cost shall be indicated; provided, however, that for an asset for which it is inappropriate to indicate the acquisition cost the market value or fair value as of the final day of the business year may be indicated.

(4)With respect to assets that should be depreciated, reasonable depreciation shall be taken on the final day of the business year (or, in a case where the assets are to be valued on a day other than the final day of the business year, on such a day; hereinafter the same shall apply in this Article).

(5)With respect to assets listed in the following items, in a case where the value specified in the relevant item should be indicated on the final day of the business year, the value specified in the relevant item shall be indicated:

(6)With respect to a claim that is likely to be uncollectible, the amount that is expected to be uncollectible on the final day of the business year shall be deducted on that day.

(7)With respect to a liability that is to be reported in the accounting books of a Legal Professional Corporation, etc., the amount of debt shall be indicated, unless otherwise provided in this Ministerial Ordinance; provided, however, that the market value or a fair value may be indicated for a liability for which it is inappropriate to indicate the amount of debt.

(8)Goodwill may be reported as an asset or liability only in the case where it has been received for consideration or acquired through a merger.

(9)With respect to interpretation of the terms in the preceding items and application of the provisions, generally accepted accounting practices and other accounting customs shall be taken into consideration.

Article 3(1)The balance sheet to be prepared pursuant to the provisions of Article 617, paragraphs (1) and (2) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act shall be as specified in this Article.

(2)The amounts of items for the balance sheet shall be indicated in units of one yen, one thousand yen, or one million yen.

(3)The balance sheet shall be expressed in the Japanese language; provided, however, that this shall not apply when it is not unreasonable to express it in some other language.

(4)The balance sheet to be prepared pursuant to the provisions of Article 617, paragraph (1) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act, shall be prepared based on the accounting books as of the date of establishment.

(5)The balance sheet to be prepared for each business year pursuant to the provisions of Article 617, paragraph (2) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act, shall be prepared based on the accounting books for the relevant business year.

(6)The period subject to preparation of a balance sheet for each business year shall be the period from the day following the final day of the business year preceding the relevant fiscal year (in the case where there is no business year preceding the relevant business year, the date of incorporation) to the final day of the relevant business year.In this case, the relevant period shall not exceed one year (in a case where the final day of a business year is changed, with respect to the first business year after the change, one year and six months).

(7)The balance sheet shall be expressed by classifying into the following sections:

(8)The sections listed in each item of the preceding paragraph may be subdivided into appropriate sub-items.In this case, each relevant sub-item shall be given an appropriate name indicating assets, liabilities, or net assets.

(9)With respect to interpretation of the terms of each of the preceding paragraphs and application of the provisions, generally accepted accounting practices and other accounting customs shall be taken into consideration.

Article 4The method determined by Ordinance of the Ministry of Justice provided in Article 618, paragraph (1), item (ii) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act shall be the method of displaying matters recorded in electronic or magnetic records provided in Article 618, paragraph (1), item (2) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act, in the form of a writing or in the form of an image.

Article 5(1)The inventory of assets to be prepared pursuant to the provisions of Article 658, paragraph (1) or Article 669, paragraph (1) or (2) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (2) of the Act shall be as specified in this Article.

(2)With respect to assets to be recorded in an inventory of assets in the preceding paragraph, the disposition price as of the day of falling under the case listed in each item of paragraph (1) of Article 30-23 (including the case where applied mutatis mutandis pursuant to Article 50-13, paragraph (2) of the Act on Special Measures concerning the Handling of Legal Services by Foreign Lawyers) shall be indicated, except where it is difficult to indicate the disposition price.In this case, with respect to accounting books of a Legal Professional Corporation, etc., the price indicated in the inventory of assets shall be deemed to be the acquisition cost.

(3)An inventory of assets in paragraph (1) shall be expressed by classifying into the following sections.In this case, the sections listed in items (i) and (ii) may be subdivided into sub-items to which appropriate names indicating their contents are given:

Article 6(1)A balance sheet to be prepared pursuant to the provisions of Article 658, paragraph (1) or Article 669, paragraph (1) or (2) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (2) of the Act shall be as specified in this Article.

(2)A balance sheet in the preceding paragraph shall be prepared based on the inventory of assets.

(3)A balance sheet in paragraph (1) shall be expressed by classifying into the following sections.In this case, the sections listed in items (i) and (ii) may be subdivided into sub-items to which appropriate names indicating their contents are given:

(4)In a case where there is an asset for which it is difficult to indicate the disposition price, an explanatory note on the property valuation policy for the relevant asset shall be made in the balance sheet in paragraph (1).