Article 326, paragraph (1)
A stock company must have one or more directors.
株式会社には、一人又は二人以上の取締役を置かなければならない。
This text is not in force yetIt by 22 July 2027, on a day set by — at the latest in 9 months
Read the text in force →Companies Act
会社法
Section 2 Establishment of Organs Other than Shareholders Meeting
The law as Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Section 2 Establishment of Organs Other than Shareholders Meeting第二節 株主総会以外の機関の設置
Article 326第三百二十六条
Establishment of Organs Other than Shareholders Meeting（株主総会以外の機関の設置）
Article 326, paragraph (2)
A stock company may have a board of directors, an accounting advisor, a company auditor, a board of company auditors, a financial auditor, audit and supervisory committee, or nominating committee, etc. as prescribed by the articles of incorporation.
株式会社は、定款の定めによって、取締役会、会計参与、監査役、監査役会、会計監査人、監査等委員会又は指名委員会等を置くことができる。
Article 327第三百二十七条
Obligations to Establish Board of Directors and Other Organizations（取締役会等の設置義務等）
Article 327, paragraph (1)
The following stock company must have a board of directors:
次に掲げる株式会社は、取締役会を置かなければならない。
Article 327, paragraph (1), item (i)
a public company;
公開会社
Article 327, paragraph (1), item (ii)
a company with board of company auditors;
監査役会設置会社
Article 327, paragraph (1), item (iii)
a company with audit and supervisory committee;
監査等委員会設置会社
Article 327, paragraph (1), item (iv)
a company with nominating committee, etc.
指名委員会等設置会社
Article 327, paragraph (2)
A company with board of directors (excluding company with audit and supervisory committees and company with nominating committee, etc.) must have a company auditor; provided, however, that this does not apply to a company with accounting advisor that is not a public company.
取締役会設置会社（監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役を置かなければならない。ただし、公開会社でない会計参与設置会社については、この限りでない。
Article 327, paragraph (3)
A company with financial auditor (excluding a company with audit and supervisory committees and company with nominating committee, etc.) must have a company auditor.
会計監査人設置会社（監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役を置かなければならない。
Article 327, paragraph (4)
A company with audit and supervisory committees and company with nominating committee, etc. may not have a company auditor.
監査等委員会設置会社及び指名委員会等設置会社は、監査役を置いてはならない。
Article 327, paragraph (5)
A company with audit and supervisory committees and company with nominating committee, etc. must have a financial auditor.
監査等委員会設置会社及び指名委員会等設置会社は、会計監査人を置かなければならない。
Article 327, paragraph (6)
A company with nominating committee, etc. must not have an audit and supervisory committee.
指名委員会等設置会社は、監査等委員会を置いてはならない。
Article 327-2第三百二十七条の二
Obligation to Have an Outside Director（社外取締役の設置義務）
Article 327-2, paragraph (1)
A company with board of company auditors (limited to a public company that is a large company) that is required to submit an annual securities report to the Prime Minister with respect to shares that the company issues pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act must have an outside director.
監査役会設置会社（公開会社であり、かつ、大会社であるものに限る。）であって金融商品取引法第二十四条第一項の規定によりその発行する株式について有価証券報告書を内閣総理大臣に提出しなければならないものは、社外取締役を置かなければならない。
Article 328第三百二十八条
Obligations of Large Companies to Establish Board of Company Auditors（大会社における監査役会等の設置義務）
Article 328, paragraph (1)
A large company (excluding a company which is not a public company, a company with audit and supervisory committee, and a company with nominating committee, etc.) must have a board of company auditors and a financial auditor.
大会社（公開会社でないもの、監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役会及び会計監査人を置かなければならない。
Article 328, paragraph (2)
A large company which is not a public company must have a financial auditor.
公開会社でない大会社は、会計監査人を置かなければならない。