会計監査人設置会社は、法務省令で定めるところにより、各事業年度に係る連結計算書類（当該会計監査人設置会社及びその子会社から成る企業集団の財産及び損益の状況を示すために必要かつ適当なものとして法務省令で定めるものをいう。以下同じ。）を作成することができる。
A company with financial auditor may, pursuant to the provisions of Ministry of Justice Order, prepare consolidated financial statements (meaning statements prescribed by Ministry of Justice Order as necessary and appropriate in order to indicate the status of the assets and profits and losses of a group of enterprises comprised of relevant company with financial auditor and its subsidiary companies; the same applies hereinafter) for each business year.
Consolidated financial statements may be prepared as an electronic or magnetic record.
An entity that is a large company as at the last day of a business year and must submit an annual securities report to the Prime Minister pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act must prepare consolidated financial statements for relevant business year.
連結計算書類は、法務省令で定めるところにより、監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会）及び会計監査人の監査を受けなければならない。
Consolidated financial statements must be audited by the company auditors (or, audit and supervisory committee for a company with audit and supervisory committee, and for a company with nominating committee, etc., by the audit committee) and financial auditors pursuant to the provisions of Ministry of Justice Order.
If a company with financial auditor is a company with board of directors, the consolidated financial statements audited as provided for in the preceding paragraph must be approved by the board of directors.
If a company with financial auditor is a company with board of directors, directors must, when giving notice to call annual shareholders meetings, provide to shareholders, pursuant to the provisions of Ministry of Justice Order, consolidated financial statements that have been approved as provided for in the preceding paragraph.
次の各号に掲げる会計監査人設置会社においては、取締役は、当該各号に定める連結計算書類を定時株主総会に提出し、又は提供しなければならない。この場合においては、当該各号に定める連結計算書類の内容及び第四項の監査の結果を定時株主総会に報告しなければならない。
At companies with financial auditor set forth in the following items, directors must submit or provide the consolidated financial statements provided for in each relevant item to the annual shareholders meetings. In these cases, the contents of the consolidated financial statements provided for in each relevant item and the results of the audit under paragraph (4) must be reported to the annual shareholders meeting:
a company with financial auditor which is a company with board of directors:consolidated financial statements approved as provided for in paragraph (5);
a company with financial auditor other than that set forth in the preceding item:consolidated financial statements audited as provided for in paragraph (4).