監査役は、取締役（会計参与設置会社にあっては、取締役及び会計参与）の職務の執行を監査する。この場合において、監査役は、法務省令で定めるところにより、監査報告を作成しなければならない。
Company auditors audit the execution of duties by directors (or directors and accounting advisors for a company with accounting advisor). In these cases, company auditors must prepare audit reports pursuant to the provisions of Ministry of Justice Order.
監査役は、いつでも、取締役及び会計参与並びに支配人その他の使用人に対して事業の報告を求め、又は監査役設置会社の業務及び財産の状況の調査をすることができる。
Company auditors may at any time request reports on the business from the directors and accounting advisors and managers and other employees, or investigate the status of the operations and financial status of the company with company auditor.
Company auditors may, if it is necessary for the purpose of performing duties of the company auditors, request reports on the business from a subsidiary company of the company with company auditor, or investigate the status of the operations and financial status of its subsidiary company.
The subsidiary company under the preceding paragraph may refuse the report or investigation under that paragraph if there are justifiable grounds.