After the commencement of special liquidation, the court hands down a ruling on the conclusion of the special liquidation in response to petitions by liquidators, company auditors, creditors, shareholders, or investigators in the cases set forth below:
裁判所は、特別清算開始後、次に掲げる場合には、清算人、監査役、債権者、株主又は調査委員の申立てにより、特別清算終結の決定をする。
if the special liquidation has been completed; or
特別清算が結了したとき。
if the special liquidation is no longer necessary.
特別清算の必要がなくなったとき。
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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.