347条
後見ノ決算ハ管理了終ノ日ヨリ起算シ三个月内ニ之ヲ為ササル可カラス
地方裁判所ハ当事者ノ請求ニ依リ其延期ヲ許ス事ヲ得
207. The final account of the guardianship shall be rendered within three months from the day of termination of the administration. The family council can grant a further time on request of the parties.