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。）においては、前条第一項の貸借対照表及び事務報告並びにこれらの附属明細書は、法務省令で定めるところにより、監査役の監査を受けなければならない。
Companies with company auditors (including liquidating stock companies which have the provisions of the articles of incorporation to the effect that the scope of the audit is limited to accounting audit) must have the balance sheet, administration reports, and annexed detailed statements accompanying them which are referred to in paragraph (1) of the preceding Article audited by company auditors pursuant to the provisions of Ministry of Justice Order.
Companies with board of liquidators must have the balance sheet, administration report, and annexed detailed statements accompanying them which are referred to in paragraph (1) of the preceding Article (or, if the provisions of the preceding paragraph apply, those which have been audited as provided for in the preceding paragraph) approved by the board of liquidators.