明治民法（明治29・31年）

Every trader is, on commencing business operation and also within the first three months of each subsequent year, and partnerships with limited liability and joint-stock companies are, on commencing business operation and also at the end of each business year, bound to make out a complete inventory of the property, both movable and immovable, as well as a balance sheet showing the assets and liabilities, and to enter and sign both in a book specially kept for such purpose.

In preparing the inventory and balance sheet, all merchandise, rights of claim, and other property are to be estimated at the then ruling quotation or market value. In the case of rights of claim the satisfaction of which is doubtful, a deduction corresponding to the probable loss is to be made, and rights of claim upon which nothing is recoverable are to be written off for their full amount.

Every company is to keep a list of shareholders in which are to be inscribed :—

i. The names and domicile of each shareholder ;

ii. The number of shares held by each shareholder, and the number of each share ;

iii. The amount already paid up on each share ;

iv. The dates of acquisition and transfer of each share.

Every trader is, on commencing business operation and also within the first three months of each subsequent year, and partnerships with limited liability and joint-stock companies are, on commencing business operation and also at the end of each business year, bound to make out a complete inventory of the property, both movable and immovable, as well as a balance sheet showing the assets and liabilities, and to enter and sign both in a book specially kept for such purpose.

In preparing the inventory and balance sheet, all merchandise, rights of claim, and other property are to be estimated at the then ruling quotation or market value. In the case of rights of claim the satisfaction of which is doubtful, a deduction corresponding to the probable loss is to be made, and rights of claim upon which nothing is recoverable are to be written off for their full amount.

Every company is to keep a list of shareholders in which are to be inscribed :—

i. The names and domicile of each shareholder ;

ii. The number of shares held by each shareholder, and the number of each share ;

iii. The amount already paid up on each share ;

iv. The dates of acquisition and transfer of each share.

Der Kaufmann muß bei dem Beginn des Geschäftsbetriebes, und eine Gesellschaft zur Zeit der Eintragung ihrer Errichtung, sowie beide jedes Jahr einmal zu bestimmter Zeit ein Gesamtverzeichnis der beweglichen und unbeweglichen Sachen, der Forderungen und Schulden und des sonstigen Vermögens, sowie eine Bilanz des Aktivvermögens anfertigen und in ein besonders dafür bestimmtes Buch eintragen.

Im Vermögensverzeichnis ist bei den beweglichen und unbeweglichen Sachen, sowie bei den Forderungen und anderem Vermögen der Wert, den sie zur Zeit der Errichtung des Vermögensverzeichnisses haben, hinzuzufügen.

Der Vorstand hat die Satzung und die Protokolle über die Beschlüsse der Generalversammlung in der Hauptniederlassung und der Zweigniederlassung, sowie das Aktienbuch und das Schuldverschreibungsbuch in der Hauptniederlassung niederzulegen.

Die Aktionäre und die Gläubiger der Gesellschaft können jederzeit während der Geschäftsstunden Einsicht in die vorstehend aufgeführten Schriftstücke verlangen.

Im Aktienbuch sind folgende Tatsachen zu verlautbaren:

1. Die Namen und der Wohnort der Aktionäre;

2. die Zahl der Aktien jedes Aktionärs und die Nummern der Aktienscheine;

3. der auf jede Aktie eingezahlte Geldbetrag nebst dem Datum der Einzahlung;

4. das Datum des Erwerbs jeder Aktie;

5. wenn Aktienscheine auf den Inhaber ausgegeben worden sind, ihre Zahl und Nummern, sowie das Datum der Ausgabe.

Der Vorstand hat vor dem Tage der Eröffnung der ordentlichen Generalversammlung in der Hauptniederlassung die im vorgehenden Artikel bezeichneten Schriftstücke, sowie den Bericht des Aufsichtsrats niederzulegen.

Die Aktionäre und die Gläubiger der Gesellschaft können während der Geschäftsstunden jederzeit Einsicht in die vorbezeichneten Schriftstücke verlangen.

At the time when a trader commences business, or when the formation of a company is registered, and once in each year at a fixed time, a general inventory of movables and immovables, of credits and debts and of other property as well as a balance-sheet must be made and entered in a book specially kept for such purpose.

In the inventory a valuation must be inserted of the movables and immovables and of the credits and other property as at the time of making the inventory.

The directors must keep at the principal office and at each branch office the company contract and the minutes of the resolutions passed at the general meetings, and at the principal office the list of shareholders and the debenture list.

Any shareholder or any creditor of the company may at any time during business hours demand an inspection of the documents mentioned in the foregoing paragraph.

In the list of shareholders the following particulars must be entered :—

1. The name and domicile of the shareholders ;

2. The number of shares held by each shareholder and the serial numbers of the certificates ;

3. The amount paid upon each share and the date of the payment ;

4. The date of the acquisition of each share ;

5. If certificates of shares to bearer have been issued, their total number, their serial numbers and the date of their issue.

The directors must deposit before the day of the ordinary general meeting at the principal office the documents mentioned in the preceding article and the. report of the inspectors.

Shareholders and creditors of the company may at any time during business hours demand an inspection of the documents above mentioned.

Every trader is, on commencing business operation and also within the first three months of each subsequent year, and partnerships with limited liability and joint-stock companies are, on commencing business operation and also at the end of each business year, bound to make out a complete inventory of the property, both movable and immovable, as well as a balance sheet showing the assets and liabilities, and to enter and sign both in a book specially kept for such purpose.

In preparing the inventory and balance sheet, all merchandise, rights of claim, and other property are to be estimated at the then ruling quotation or market value. In the case of rights of claim the satisfaction of which is doubtful, a deduction corresponding to the probable loss is to be made, and rights of claim upon which nothing is recoverable are to be written off for their full amount.

Every company is to keep a list of shareholders in which are to be inscribed :—

i. The names and domicile of each shareholder ;

ii. The number of shares held by each shareholder, and the number of each share ;

iii. The amount already paid up on each share ;

iv. The dates of acquisition and transfer of each share.

Every company is bound to keep at its head office as well as at each branch office a list of its shareholders, and its prospectus, regulations, charter, resolutions passed in general meeting, statements of accounts of each business year, inventories, balance sheets, business reports, schemes for the distribution of dividends or interest and a list of its mortgage creditors and creditors having a pledge of immovables, and is on demand to allow any person to inspect such documents during ordinary business hours.