The duties of the auditors are as follows:
監事の職務は、次のとおりとする。
to audit the business of the medical corporation;
医療法人の業務を監査すること。
to audit the status of the property of the medical corporation;
医療法人の財産の状況を監査すること。
to prepare an audit report on the status of the business or property of the medical corporation for each fiscal year and submit it to the general meeting of members or the board of councillors and the board of directors within three months after the end of the relevant fiscal year;
医療法人の業務又は財産の状況について、毎会計年度、監査報告書を作成し、当該会計年度終了後三月以内に社員総会又は評議員会及び理事会に提出すること。
to report to the prefectural governor, the general meeting of members or the board of councillors, or the board of directors, if, as a result of the audit prescribed in item (i) or (ii), it is found that there is any wrongful act concerning the business or property of the medical corporation or any material fact in violation of laws and regulations, or the articles of incorporation or act of endowment;
in the case of an auditor of a medical corporation as an association, to convene a general meeting of members when it is necessary to make a report under the provisions of the preceding item;
in the case of an auditor of a medical corporation as a foundation, to request the president to convene a meeting of the board of councillors when it is necessary to make a report under the provisions of item (iv);
in the case of an auditor of a medical corporation as an association, to investigate proposals, documents and other items specified by an Order of the Ministry of Health, Labour and Welfare (referred to as "proposals, etc." in the following item) that the directors intend to submit to the general meeting of members. In this case, if it is found that there is a violation of laws and regulations or the articles of incorporation, or that there are extremely unjust particulars, to report the results of the investigation to the general meeting of members; and
in the case of an auditor of a medical corporation as a foundation, to investigate proposals, etc. that the directors intend to submit to the board of councillors. In this case, if it is found that there is a violation of laws and regulations or the act of endowment, or that there are extremely unjust particulars, to report the results of the investigation to the board of councillors.
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