following matters or provision of those matters by electronic or magnetic means: 

一 医療法人が行つた調査の内容（次号の判断の基礎とした資料を含む。） 

(i) the details of an examination conducted by a medical corporation (including the data which are the basis for the decision referred to in the following item); 

二 請求対象者（理事又は監事であつて、法第四十九条の二において読み替えて準用 する一般社団法人及び一般財団法人に関する法律第二百七十八条第一項の規定によ る請求に係る前条第一号に掲げる者をいう。次号において同じ。）の責任又は義務 の有無についての判断及びその理由 

(ii) a decision on whether or not a person for the demand (which means a person who is a director or auditor and the person set forth in item (i) of the preceding Article who pertains to the demand under the provisions of Article 278, paragraph (1) of the Act on General Incorporated Associations and General Incorporated Foundations, as applied mutatis mutandis pursuant to Article 49-2 of the Act following the deemed replacement of terms; the same applies in the following item) has liability or an obligation and the reason therefor; and 

三 請求対象者に責任又は義務があると判断した場合において、責任追及の訴え（法 第四十九条の二において読み替えて準用する一般社団法人及び一般財団法人に関す る法律第二百七十八条第一項に規定する責任追及の訴えをいう。）を提起しないと きは、その理由 

(iii) when it is decided that a person for the demand has liability or an obligation, if the medical corporation does not institute a liability action (which means the liability action prescribed in Article 278, paragraph (1) of the Act on General Incorporated Associations and General Incorporated Foundations, as applied mutatis mutandis pursuant to Article 49-2 of the Act following the deemed replacement of terms), the reason therefor. 

（会計帳簿の作成） 

(Keeping of accounting books) 

## 第四節 計算 

## Section 4 Account 

第三十二条の五 法第五十条の二第一項の規定により作成すべき会計帳簿は、書面又は 電磁的記録をもつて作成しなければならない。 

Article 32-5 Accounting books to be kept pursuant to the provisions of Article 50- 2, paragraph (1) of the Act shall be kept in writing or by electronic or magnetic record. 

（法第五十一条第一項の厚生労働省令で定める特殊の関係） 

