1 条
第三百二十八条（大会社における監査役会等の設置義務）
Article 328Obligations of Large Companies to Establish Board of Company Auditors
大会社（公開会社でないもの、監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役会及び会計監査人を置かなければならない。
A large company (excluding a company which is not a public company, a company with audit and supervisory committee, and a company with nominating committee, etc.) must have a board of company auditors and a financial auditor.
A large company which is not a public company must have a financial auditor.