At companies with company auditor (including stock companies the articles of incorporation of which provide that the scope of the audit is limited to an audit related to accounting, and excluding the companies with financial auditor), the financial statements, business reports, and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article must be audited by company auditors pursuant to the provisions of Ministry of Justice Order.
At companies with financial auditor, the documents set forth in the following items must be audited by the persons specified in each of those items pursuant to the provisions of Ministry of Justice Order:
会計監査人設置会社においては、次の各号に掲げるものは、法務省令で定めるところにより、当該各号に定める者の監査を受けなければならない。
the financial statements and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article:company auditors (or audit and supervisory committee for a company with audit and supervisory committee, and audit committees for companies with nominating committee, etc.) and financial auditors;
前条第二項の計算書類及びその附属明細書 監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会）及び会計監査人
the business reports and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article:company auditors (or audit and supervisory committee for a company with audit and supervisory committee, and audit committees for companies with nominating committee, etc.).
前条第二項の事業報告及びその附属明細書 監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会）
At companies with board of directors, the financial statements, business reports, and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article (or, if the provisions of paragraph (1) or the preceding paragraph apply, those which have been audited as provided for in paragraph (1) and the preceding paragraph) must be approved by the board of directors.