Article 399Involvement of Company Auditors in Decision on Remunerations for Financial Auditors
第三百九十九条（会計監査人の報酬等の決定に関する監査役の関与）
Directors must obtain the consent of the company auditor (if there are two or more company auditors, the majority of the company auditors) if the directors fix the remunerations for financial auditors or persons who are to temporarily perform the duties of financial auditors.
取締役は、会計監査人又は一時会計監査人の職務を行うべき者の報酬等を定める場合には、監査役（監査役が二人以上ある場合にあっては、その過半数）の同意を得なければならない。
For the purpose of the application of the preceding paragraph to a company with board of company auditors, the phrase "company auditor (if there are two or more company auditors, the majority of the company auditors)" in that paragraph is deemed to be replaced with "board of company auditors".
For the purpose of the application of the provisions of paragraphs (1) to a company with audit and supervisory committee, the phrase "company auditor (if there are two or more company auditors, the majority of the company auditors)" in the same paragraph is deemed to be replaced with "audit and supervisory committee".
監査等委員会設置会社における第一項の規定の適用については、同項中「監査役（監査役が二人以上ある場合にあっては、その過半数）」とあるのは、「監査等委員会」とする。
For the purpose of the application of the provisions of paragraph (1) to a company with nominating committee, etc., the phrase "company auditor (if there are two or more company auditors, the majority of the company auditors)" in that paragraph is deemed to be replaced with "audit committee".
指名委員会等設置会社における第一項の規定の適用については、同項中「監査役（監査役が二人以上ある場合にあっては、その過半数）」とあるのは、「監査委員会」とする。