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監査役設置会社（かんさやくせっちがいしゃ）

A stock company that has a company auditor whose audit its articles of incorporation do not limit to accounting matters, or that this Act requires to have a company auditor.

監査役を置く株式会社（その監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがあるものを除く。）又はこの法律の規定により監査役を置かなければならない株式会社

監査役会設置会社（かんさやくかいせっちがいしゃ）

A stock company that has a board of company auditors, or that this Act requires to have one.

監査役会を置く株式会社又はこの法律の規定により監査役会を置かなければならない株式会社

設立時監査役（せつりつじかんさやく）

A person who is to become a company auditor when the stock company is formed.

株式会社の設立に際して監査役となる者

社外監査役（しゃがいかんさやく）

A company auditor of a stock company who meets all the independence requirements in Article 2, item (xvi), such as not having been a director or employee of the company or its subsidiaries in the ten years before taking office.

株式会社の監査役であって、次に掲げる要件のいずれにも該当するもの

役員（やくいん）

A director, accounting advisor, company auditor or executive officer, or a person equivalent to one, in this Act other than Articles 163 to 167.

取締役、会計参与、監査役若しくは執行役又はこれらに準ずる者

公益通報（こうえきつうほう）

A report made, not for a wrongful purpose such as gaining an unfair benefit or harming others, by one of the persons the items of Article 2, paragraph (1) list (workers, dispatched workers (派遣労働者) and officers (役員) among them), that a reportable fact (通報対象事実) has occurred or is about to occur at the business operator (事業者) the item names for that person, the recipient of services (役務提供先), or among its officers, employees, agents or others, made to that business operator or a person it designated in advance, to an administrative body (行政機関) with authority to make a disposition (処分) or recommendation about the fact or a person that body designated in advance, or to another person to whom reporting it is considered necessary to prevent it or the spread of the harm it causes.

…」という。）又は当該役務提供先の事業に従事する場合におけるその役員（法人の取締役、執行役、会計参与、監査役、理事、監事及び清算人並びにこれら以外の者で法令（法律及び法律に基づく命令をいう。以下同じ。）の規定…

株主等（かぶぬしとう）

In the actions to invalidate a company's incorporation or other acts concerning its organization (Article 828 onward), a stock company's shareholders, directors and liquidators, together with its company auditors where it has them, or its executive officers where it is a company with a nominating committee, etc.

株主、取締役又は清算人（監査役設置会社にあっては株主、取締役、監査役又は清算人、指名委員会等設置会社にあっては株主、取締役、執行役又は清算人）

役員（やくいん）

The directors, executive officers, accounting advisors, company auditors, directors and auditors of other corporations (理事, 監事) and liquidators of a corporation, and other persons engaged in its management that a Cabinet Order (政令) specifies.

法人の取締役、執行役、会計参与、監査役、理事、監事及び清算人並びにこれら以外の者で法人の経営に従事している者のうち政令で定めるもの

取締役等（とりしまりやくとう）

In Chapters IV and IV-2, the directors, company auditors (監査役), executive officers (執行役) or accounting advisors (会計参与) of a corporation, or its directors (理事) or auditors (監事) where it has those instead.

取締役、監査役若しくは執行役若しくは会計参与又は理事若しくは監事

役員（やくいん）

The directors, accounting advisors and company auditors of a stock company, as listed in Article 329, paragraph (1).

取締役、会計参与及び監査役

理事等（りじとう）

In Article 943, item (iii) and Article 947, the directors (理事 or 取締役), executive officers, members executing business, inspectors (監事) and company auditors of a corporation, or persons equivalent to them.

理事、取締役、執行役、業務を執行する社員、監事若しくは監査役又はこれらに準ずる者

補償契約（ほしょうけいやく）

An agreement by which a stock company promises to cover all or part of an officer's costs of dealing with suspected breaches of law or claims against them, or losses from compensating third parties, whose terms must be decided by the shareholders meeting or board of directors.

第四百三十条の二第一項に規定する補償契約

対象役員等（たいしょうやくいんとう）

The incorporators, directors and company auditors at incorporation, officers, etc. and liquidators of a stock company in special liquidation, whose assets the court may freeze and whose liability for damages it may assess.

第五百四十二条第一項に規定する対象役員等

役員等責任査定決定（やくいんとうせきにんさていけってい）

A court ruling in special liquidation that assesses the damages a stock company in liquidation may claim from its incorporators, officers or liquidators for their liability.

第五百四十五条第一項に規定する役員等責任査定決定

株主等（かぶぬしとう）

In Article 828, paragraph (2), items (vii) and (viii) of the Companies Act as Article 146 applies them to actions to invalidate a merger of financial instruments exchanges, a stock company's shareholders, directors or liquidators — with company auditors added for a company with a board of company auditors, and executive officers added for a company with a nominating committee, etc.

株主、取締役又は清算人（監査役会設置会社にあっては株主、取締役、監査役又は清算人、指名委員会等設置会社にあっては株主、取締役、執行役又は清算人）

責任追及等の訴え（せきにんついきゅうとうのうったえ）

A lawsuit to enforce the liability of a stock company's incorporators, officers, etc. or liquidators, or to recover certain payments owed to the company, which a shareholder may demand the company bring and may bring on its behalf if it does not.

非業務執行取締役等（ひぎょうむしっこうとりしまりやくとう）

In Article 427 and Article 911, paragraph (3), item (xxv), a director who is not an executive director, etc. (業務執行取締役等), an accounting advisor (会計参与), a company auditor (監査役) or a financial auditor (会計監査人), with whom a company whose articles of incorporation allow it may agree in advance to cap their liability for neglect of duty where they acted in good faith and without gross negligence.

発起人等（ほっきにんとう）

The incorporators, directors and company auditors at incorporation, officers, etc. and liquidators of a stock company, whose liability a shareholder may demand that the company enforce by lawsuit.

役員（やくいん）

In Chapter VI, Section 3 (Articles 177 to 183), a director (理事), company director (取締役), executive officer (執行役), inspector (監事), company auditor (監査役) or liquidator (清算人), or a person equivalent to any of them, of a corporation that is the debtor where an order commencing bankruptcy proceedings has been made against it.

設立時役員等（せつりつじやくいんとう）

The directors, accounting advisors, company auditors and financial auditor at incorporation of a stock company being formed.