Article 54-2 (1) A Mutual Company must prepare accurate account books in a
timely manner pursuant to the provisions of a Cabinet Office Ordinance.
(2) A Mutual Company shall retain its account books and important materials
regarding its business for ten years from the time of the closing of the account books.
(3) The court may, on application or by its own authority, order a Party in a lawsuit
to submit the accounting books in whole or in Part.
(Preparation and Retention of Financial Statements, etc.)