1 article
The provisions of Article 331, paragraph (1) and paragraph (2) and Article 331-2 apply mutatis mutandis to company auditors.
第三百三十一条第一項及び第二項並びに第三百三十一条の二の規定は、監査役について準用する。
A company auditor of a stock company may not concurrently act as a director, employee, including manager, of that stock company or its subsidiary company, and may not act as an accounting advisor (if the accounting advisor is a corporation, the member who is in charge of its affairs) or an executive officer of relevant subsidiary company.
監査役は、株式会社若しくはその子会社の取締役若しくは支配人その他の使用人又は当該子会社の会計参与（会計参与が法人であるときは、その職務を行うべき社員）若しくは執行役を兼ねることができない。
A company with board of company auditors must have three or more company auditors, and the half or more of them must be outside company auditors.