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If the directors, accounting advisors, company auditors or financial auditors have notified all company auditors of matters that are to be reported to a board of company auditors meeting, it is unnecessary to report relevant matters to a board of company auditors meeting.
取締役、会計参与、監査役又は会計監査人が監査役の全員に対して監査役会に報告すべき事項を通知したときは、当該事項を監査役会へ報告することを要しない。