監査役がその職務の執行について監査役設置会社（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株式会社を含む。）に対して次に掲げる請求をしたときは、当該監査役設置会社は、当該請求に係る費用又は債務が当該監査役の職務の執行に必要でないことを証明した場合を除き、これを拒むことができない。
If company auditors make the following requests to a company with company auditor (including a stock company the articles of incorporation of which provide that the scope of the audit by its company auditors is limited to an audit related to accounting) with respect to the execution of their duties, relevant company with company auditor may not refuse relevant request except if it proves that the expense or debt relating to relevant request is not necessary for the execution of the duties of relevant company auditors:
費用の前払の請求
requests for advancement of expenses;
支出した費用及び支出の日以後におけるその利息の償還の請求
requests for indemnification of the expenses paid and the interests thereon from and including the day of the payment; or
負担した債務の債権者に対する弁済（当該債務が弁済期にない場合にあっては、相当の担保の提供）の請求
requests for the payment (or, if the debt is not yet due, the provision of reasonable security) to the creditor of a debt incurred.