役員等がその職務を行うについて悪意又は重大な過失があったときは、当該役員等は、これによって第三者に生じた損害を賠償する責任を負う。
If officers, etc. have acted in bad faith or with gross negligence in performing their duties, relevant officers, etc. are liable to a third party for damages arising as a result thereof.
次の各号に掲げる者が、当該各号に定める行為をしたときも、前項と同様とする。ただし、その者が当該行為をすることについて注意を怠らなかったことを証明したときは、この限りでない。
The provisions of the preceding paragraph also apply if the persons set forth in the following items carry out the acts provided for in each item;provided, however, that this does not apply if those persons prove that they did not fail to exercise due care with respect to the performance of their duties:
取締役及び執行役 次に掲げる行為
directors and executive officers: the following acts:
株式、新株予約権、社債若しくは新株予約権付社債を引き受ける者の募集をする際に通知しなければならない重要な事項についての虚偽の通知又は当該募集のための当該株式会社の事業その他の事項に関する説明に用いた資料についての虚偽の記載若しくは記録
the giving of false notice with respect to important matters, notice of which must be given when soliciting persons to subscribe for shares, share options, bonds or bonds with share option, or the making of false statements or records with respect to materials used for explanations regarding the business of the relevant stock company and other matters for the purpose of that solicitation;
the making of false statements or records with respect to important matters to be specified or recorded in financial statements and business reports as well as the annexed detailed statements thereof and provisional financial statements;
虚偽の登記
the false registration; and
虚偽の公告（第四百四十条第三項に規定する措置を含む。）
the false public notice (including the measures provided for in Article 440, paragraph (3));
accounting advisors:the making of false statements or records with respect to important matters to be specified or recorded in financial statements or in the annexed detailed statements accompanying them, provisional financial statements and accounting advisor's reports;
company auditors, audit and supervisory committee members, and audit committee members:the making of false statements or records with respect to important matters to be specified or recorded in audit reports;
会計監査人 会計監査報告に記載し、又は記録すべき重要な事項についての虚偽の記載又は記録
financial auditor:the making of false statements or records with respect to important matters to be specified or recorded in financial audit reports.