A financial auditor must be a certified public accountant or an audit corporation.
会計監査人は、公認会計士又は監査法人でなければならない。
An audit corporation which has been elected as a financial auditor must appoint, from among its members, a person who is in charge of the affairs of a financial auditor, and notify the stock company to that effect. In these cases, the person set forth in item (ii) of the following paragraph may not be appointed.
会計監査人に選任された監査法人は、その社員の中から会計監査人の職務を行うべき者を選定し、これを株式会社に通知しなければならない。この場合においては、次項第二号に掲げる者を選定することはできない。
The following persons may not act as financial auditors:
次に掲げる者は、会計監査人となることができない。
a person who, pursuant to the provisions of the Certified Public Accountant Act, may not audit the financial statement provided for in Article 435, paragraph (2);
公認会計士法の規定により、第四百三十五条第二項に規定する計算書類について監査をすることができない者
a person who is in continuous receipt of remuneration from a subsidiary company of the stock company, or from a director, accounting advisor, company auditor or executive officer of that subsidiary, for operations other than the operations of the certified public accountant or audit corporation, or the spouse of that person; or
株式会社の子会社若しくはその取締役、会計参与、監査役若しくは執行役から公認会計士若しくは監査法人の業務以外の業務により継続的な報酬を受けている者又はその配偶者
an audit corporation half or more of its members of which are persons set forth in the above items.
監査法人でその社員の半数以上が前号に掲げる者であるもの
Read this with the articles around it
(Qualifications of Financial Auditors)
a person who is in continuous receipt of remuneration from a subsidiary company of the stock company, or from a director, accounting advisor, company auditor or executive officer of that subsidiary…
株式会社の子会社若しくはその取締役、会計参与、監査役若しくは執行役から公認会計士若しくは監査法人の業務以外の業務により継続的な報酬を受けている者又はその配偶者
Open this provision(Preparation and Retention of Financial Statements)
A stock company must prepare financial statements (meaning balance sheets, profit and loss statements and other statements prescribed by Ministry of Justice Order as necessary and appropriate in…
株式会社は、法務省令で定めるところにより、各事業年度に係る計算書類（貸借対照表、損益計算書その他株式会社の財産及び損益の状況を示すために必要かつ適当なものとして法務省令で定めるものをいう。以下この章において同じ。）及び事業報告並びにこれらの附属明細書を作成しなければならない。
Open this provisionsubsidiary company
「子会社」
A stock company in which a company holds a majority of the votes, or any other corporation whose management a company controls, as set out by Ministry of Justice Order (法務省令).
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
financial statements
「計算書類」
The financial statements a stock company must prepare for each business year: the balance sheet, the profit and loss statement and the other statements a Ministry of Justice Order (法務省令) sets as needed to show its assets and its profit and loss.
Defined inArticle 435, paragraph (2)· applies only in this chapter
company auditor
監査役
An officer of a stock company, elected by the shareholders meeting (Companies Act, Article 329, paragraph (1)), whose job is to audit how the directors carry out their duties and to write an audit report on it (Article 381, paragraph (1)). Not an outside accountant — that is the financial auditor (会計監査人) — and not a director: a company auditor may not also be a director or employee of the company or its subsidiaries (Article 335, paragraph (2)). The term normally runs to the annual shareholders meeting for the last business year ending within four years of election (Article 336, paragraph (1)).
Written by AI using Companies Act, Arts. 329, 335, 336, 381 as a reference.
director
取締役
An officer of a stock company, elected by the shareholders meeting (Companies Act, Article 329, paragraph (1)). Every stock company has at least one (Article 326, paragraph (1)). Where there is no board of directors, the directors run the company's business unless the articles of incorporation say otherwise (Article 348, paragraph (1)), and each of them represents it unless the company has chosen representative directors (代表取締役) or others to do that (Article 349, paragraphs (1) and (3)). Where there is a board (取締役会, board of directors), the directors are its members, and the board decides the business and normally chooses the representative directors from among them (Article 362). The term normally runs to the annual shareholders meeting for the last business year ending within two years of election (Article 332, paragraph (1)).
Written by AI using Companies Act, Arts. 326, 329, 332, 348, 349, 362 as a reference.