会計監査人は、その職務を行うに際して取締役の職務の執行に関し不正の行為又は法令若しくは定款に違反する重大な事実があることを発見したときは、遅滞なく、これを監査役に報告しなければならない。
If financial auditors detect, during the performance of their duties, misconduct or material facts in violation of laws and regulations or the articles of incorporation in connection with the execution of the duties of the directors, they must report the same to the company auditors without delay.
監査役は、その職務を行うため必要があるときは、会計監査人に対し、その監査に関する報告を求めることができる。
If it is necessary for the purpose of performing their duties, company auditors may request reports on the financial auditors' audits from the financial auditors.
For the purpose of the application of the provisions of paragraph (1) to a company with board of company auditors, the term "company auditors" in that paragraph is deemed to be replaced with "board of company auditors".
For the purpose of application of the provisions of paragraphs (1) and (2) to a company with audit and supervisory committee, the term "company auditor" in paragraph (1) is deemed to be replaced with "audit and supervisory committee" and the term "company auditor" in paragraph (2) is deemed to be replaced with "audit and supervisory committee member appointed by the audit and supervisory committee".
指名委員会等設置会社における第一項及び第二項の規定の適用については、第一項中「取締役」とあるのは「執行役又は取締役」と、「監査役」とあるのは「監査委員会」と、第二項中「監査役」とあるのは「監査委員会が選定した監査委員会の委員」とする。
For the purpose of the application of the provisions of paragraph (1) and paragraph (2) to a company with nominating committee, etc., the term "directors" in paragraph (1) is deemed to be replaced with "executive officers or directors", the term "company auditors" in the same paragraph is deemed to be replaced with "audit committee", and the term "company auditors" in paragraph (2) is deemed to be replaced with "committee members of the audit committee who are appointed by the audit committee".