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Article 46-8-2

第四十六条の八の二

The auditor must attend the meeting of the board of directors and state their opinion when the auditor finds it necessary.

監事は理事会に出席し、必要があると認めるときは、意見を述べなければならない。

In the case prescribed in item (iv) of the preceding Article, when the auditor finds it necessary, the auditor may request the directors (in the case prescribed in the proviso of as applied mutatis mutandis under Article 46-7-2, paragraph (1), the person with the authority to convene the meeting as prescribed in ) to convene a meeting of the board of directors.

監事は、前条第四号に規定する場合において、必要があると認めるときは、理事(第四十六条の七の二第一項においてただし書に規定する場合にあつては、に規定する招集権者)に対し、理事会の招集を請求することができる。

If a notice of convocation of a meeting of the board of directors is not issued within five days from the date of the request under the preceding paragraph setting the date of the meeting within two weeks from the date of the request, the auditor who made the request may convene a meeting of the board of directors.

前項の規定による請求があつた日から五日以内に、その請求があつた日から二週間以内の日を理事会の日とする理事会の招集の通知が発せられない場合は、その請求をした監事は、理事会を招集することができる。

Article 46-8-3

第四十六条の八の三

The provisions of apply mutatis mutandis to the auditors of a medical corporation as an association and a medical corporation as a foundation. In this case, the term "articles of incorporation" in as applied mutatis mutandis to the auditors of a medical corporation as a foundation is to be replaced with "act of endowment", the terms "articles of incorporation" and "general meeting of members" in and is replaced with "act of endowment" and "meeting of the board of councillors", respectively, and the term "general meeting of members" in is replaced with "meeting of the board of councillors".

からまでの規定は、社団たる医療法人及び財団たる医療法人の監事について準用する。この場合において、財団たる医療法人の監事について準用する中「定款」とあるのは「寄附行為」と、及び中「定款」とあるのは「寄附行為」と、「社員総会」とあるのは「評議員会」と、中「社員総会」とあるのは「評議員会」と読み替えるものとする。

Subsection 8 Liability for Damages of Officers

第八款 役員等の損害賠償責任

Article 47

第四十七条

A director or auditor of a medical corporation as an association, if they neglected their duties, are liable to compensate the relevant medical corporation for damages caused thereby.

社団たる医療法人の理事又は監事は、その任務を怠つたときは、当該医療法人に対し、これによつて生じた損害を賠償する責任を負う。

When a director of a medical corporation as an association has conducted a transaction set forth in in violation of as applied mutatis mutandis by replacing the terms pursuant to Article 46-6-4, the amount of profit obtained by the director or a third party from the relevant transaction is presumed to be the amount of damage set forth in the preceding paragraph.

社団たる医療法人の理事が第四十六条の六の四においての規定に違反しての取引をしたときは、当該取引によつて理事又は第三者が得た利益の額は、前項の損害の額と推定する。

When a medical corporation as an association has suffered damage due to a transaction set forth in or as applied mutatis mutandis by replacing the terms pursuant to Article 46-6-4, any of the directors listed below is presumed to have neglected their duties:

第四十六条の六の四において又はの取引によつて社団たる医療法人に損害が生じたときは、次に掲げる理事は、その任務を怠つたものと推定する。

a director set forth in as applied mutatis mutandis by replacing the terms pursuant to Article 46-6-4;

第四十六条の六の四においての理事

a director who has decided that the medical corporation as an association is to conduct the relevant transaction; and

社団たる医療法人が当該取引をすることを決定した理事

a director who voted in favor of the resolution for approval of the relevant transaction by the board of directors.

当該取引に関する理事会の承認の決議に賛成した理事

The provisions of the preceding three paragraphs apply mutatis mutandis to councillors or directors, or auditors of a medical corporation as a foundation.

前三項の規定は、財団たる医療法人の評議員又は理事若しくは監事について準用する。

Article 47-2

第四十七条の二

The provisions of apply mutatis mutandis to the liability of directors or auditors of a medical corporation as an association set forth in paragraph (1) of the preceding Article and the liability of councillors or directors or auditors of a medical corporation as a foundation set forth in paragraph (1) of the same Article as applied mutatis mutandis pursuant to paragraph (4) of the same Article. In this case, the term " Ministry of Justice Order" in and as applied mutatis mutandis to the liability of these persons is replaced with "Order of the Ministry of Health, Labour and Welfare", the term "all members" in as applied mutatis mutandis to the liability of councillors or directors or auditors of a medical corporation as a foundation is replaced with "all councillors", the term "general meeting of members" in is replaced with "meeting of the board of councillors", the term "articles of incorporation" in the heading of and and is replaced with "act of endowment", the term "general meeting of members" in is replaced with "meeting of the board of councillors", the term "articles of incorporation" in is replaced with "act of endowment", the term "members" is replaced with "councillors", the terms "all members", "articles of incorporation" and "members" in is replaced with "all councillors", "act of endowment" and "councillors", respectively, the term "articles of incorporation" in and and is replaced with "act of endowment", the term "general meeting of members" in and is replaced with "meeting of the board of councillors", and any other necessary technical replacement of terms are prescribed by a Cabinet Order.

からまでの規定は、前条第一項の社団たる医療法人の理事又は監事の責任及び同条第四項において準用する同条第一項の財団たる医療法人の評議員又は理事若しくは監事の責任について準用する。この場合において、これらの者の責任について準用する及び中「法務省令」とあるのは「厚生労働省令」と読み替えるものとし、財団たる医療法人の評議員又は理事若しくは監事の責任について準用する中「総社員」とあるのは「総評議員」と、中「社員総会」とあるのは「評議員会」と、の見出し並びに及び中「定款」とあるのは「寄附行為」と、中「社員総会」とあるのは「評議員会」と、中「定款」とあるのは「寄附行為」と、「社員」とあるのは「評議員」と、中「総社員」とあるのは「総評議員」と、「定款」とあるのは「寄附行為」と、「社員が」とあるのは「評議員が」と、並びに及び中「定款」とあるのは「寄附行為」と、及び中「社員総会」とあるのは「評議員会」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

A medical corporation as an association may not adopt a resolution at a general meeting of members set forth in as applied mutatis mutandis by replacing the terms under the preceding paragraph, unless two-thirds or more (in the case where a higher ratio is specified in the articles of incorporation, that ratio) of those present approve the resolution.

社団たる医療法人は、出席者の三分の二(これを上回る割合を定款で定めた場合にあつては、その割合)以上の賛成がなければ、前項においての社員総会の決議をすることができない。

A medical corporation as a foundation may not adopt a resolution at a meeting of the board of councillors set forth in as applied mutatis mutandis by replacing the terms under paragraph (1), unless two-thirds or more (in the case where a higher ratio is specified in the act of endowment, that ratio) of those present approve the resolution.

財団たる医療法人は、出席者の三分の二(これを上回る割合を寄附行為で定めた場合にあつては、その割合)以上の賛成がなければ、第一項においての評議員会の決議をすることができない。

Article 48

第四十八条

When a councillor, director or auditor (hereinafter referred to as "officer, etc." in this paragraph, the following Article and Article 49-3) of a medical corporation acted in bad faith or was grossly negligent in performing their duties, the relevant officer, etc. is liable to compensate for any damage caused to a third party thereby.

医療法人の評議員又は理事若しくは監事(以下この項、次条及び第四十九条の三において「役員等」という。)がその職務を行うについて悪意又は重大な過失があつたときは、当該役員等は、これによつて第三者に生じた損害を賠償する責任を負う。

The provisions of the preceding paragraph apply when a person listed in each of the following items commits an act specified in the respective items; provided, however, that this does not apply in the case where the person proves that they have exercised due care in committing the relevant act:

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つたことを証明したときは、この限りでない。

director: Any of the following acts:

理事 次に掲げる行為

false statement about important particulars to be stated in documents to be prepared pursuant to the provisions of Article 51, paragraph (1);

第五十一条第一項の規定により作成すべきものに記載すべき重要な事項についての虚偽の記載

false registration;

虚偽の登記

false public notice; and

虚偽の公告

auditor:False statement of material particulars to be stated in an audit report.

監事 監査報告に記載すべき重要な事項についての虚偽の記載

Article 49

第四十九条

If an officer, etc. is liable to compensate for damage caused to the medical corporation or a third party, and other officers, etc. are also liable to compensate for the relevant damage, they are to be jointly and severally liable.

役員等が医療法人又は第三者に生じた損害を賠償する責任を負う場合において、他の役員等も当該損害を賠償する責任を負うときは、これらの者は、連帯債務者とする。

Article 49-2

第四十九条の二

The provisions of Chapter VI, Section 2, Subsection 2 of the Act on General Incorporated Associations and General Incorporated Foundations apply mutatis mutandis to a medical corporation as an association. In this case, the term "Ministry of Justice Order" in is replaced with "Order of the Ministry of Health, Labour and Welfare", the term "members at the time of incorporation, directors at the time of incorporation, officers, etc. (meaning officers, etc. prescribed in ; the same applies in ) or liquidators" is replaced with "directors or auditors", the terms "members at the time of incorporation, directors at the time of incorporation, officers, etc. or liquidators" and "Ministry of Justice Order" in are replaced with "directors or auditors" and "Order of the Ministry of Health, Labour and Welfare", respectively, and the term "liquidators and these persons" in and is replaced with "directors".

一般社団法人及び一般財団法人に関する法律第六章第二節第二款の規定は、社団たる医療法人について準用する。この場合において、中「法務省令」とあるのは「厚生労働省令」と、「設立時社員、設立時理事、役員等(に規定する役員等をいう。において同じ。)又は清算人」とあるのは「理事又は監事」と、中「設立時社員、設立時理事、役員等若しくは清算人」とあるのは「理事又は監事」と、「法務省令」とあるのは「厚生労働省令」と、及び中「清算人並びにこれらの者」とあるのは「理事」と読み替えるものとする。

Article 49-3

第四十九条の三

The provisions of Chapter VI, Section 2, Subsection 3 of the Act on General Incorporated Associations and General Incorporated Foundations apply mutatis mutandis to an action for dismissal of an officer, etc. of a medical corporation. In this case, the term "articles of incorporation" in is replaced with "articles of incorporation or act of endowment", and any other necessary technical replacement of terms are specified by a Cabinet Order.

一般社団法人及び一般財団法人に関する法律第六章第二節第三款の規定は、医療法人の役員等の解任の訴えについて準用する。この場合において、中「定款」とあるのは、「定款若しくは寄附行為」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

Subsection 9 Indemnification Agreements and Insurance Contracts Concluded for Officers

第九款 補償契約及び役員のために締結される保険契約

Article 49-4

第四十九条の四

The provisions of Chapter II, Section 3, Subsection 9 of the Act on General Incorporated Associations and General Incorporated Foundations apply mutatis mutandis to a medical corporation as an association and a medical corporation as a foundation. In this case, the term "officers, etc." in these provisions (excluding and ) is replaced with "officers", the term "officers, etc." in (other than in "officers, etc. liability insurance contract") is replaced with "officers", the term "Ministry of Justice Order" in is replaced with "Order of the Ministry of Health, Labour and Welfare", the term "officers, etc. liability insurance contract" in and is replaced with "officers liability insurance contract", and any other necessary technical replacement of terms is to be prescribed by a Cabinet Order.

一般社団法人及び一般財団法人に関する法律第二章第三節第九款の規定は、社団たる医療法人及び財団たる医療法人について準用する。この場合において、これらの規定(及びを除く。)中「役員等」とあるのは「役員」と、中「役員等が」とあるのは「役員が」と、「役員等を」とあるのは「役員を」と、「役員等の」とあるのは「役員の」と、「法務省令」とあるのは「厚生労働省令」と、及び中「役員等賠償責任保険契約」とあるのは「役員賠償責任保険契約」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

Section 4 Accounting

第四節 計算

Article 50

第五十条

The accounting of a medical corporation is to be in accordance with accounting practices that are generally accepted as fair and appropriate, beyond the provisions of this Act and an Order of the Ministry of Health, Labour and Welfare under this Act.

医療法人の会計は、この法律及びこの法律に基づく厚生労働省令の規定によるほか、一般に公正妥当と認められる会計の慣行に従うものとする。

Article 50-2

第五十条の二

A medical corporation must prepare accurate accounting books in a timely manner pursuant to the provisions of an Order of the Ministry of Health, Labour and Welfare.

医療法人は、厚生労働省令で定めるところにより、適時に、正確な会計帳簿を作成しなければならない。

A medical corporation must preserve its accounting books and important materials concerning its business for ten years from the time of closure of the accounting books.

医療法人は、会計帳簿の閉鎖の時から十年間、その会計帳簿及びその事業に関する重要な資料を保存しなければならない。

Article 51

第五十一条

A medical corporation, within two months after the end of each fiscal year, must prepare a business report, an inventory of property, a balance sheet, a profit and loss statement, a report on the status of transactions with related business operators (meaning a person who has a special relationship with the medical corporation or its officers specified by an Order of the Ministry of Health, Labour and Welfare, such as the spouse of the president being its representative), and other documents specified by an Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as "business report, etc.").

医療法人は、毎会計年度終了後二月以内に、事業報告書、財産目録、貸借対照表、損益計算書、関係事業者(理事長の配偶者がその代表者であることその他の当該医療法人又はその役員と厚生労働省令で定める特殊の関係がある者をいう。)との取引の状況に関する報告書その他厚生労働省令で定める書類(以下「事業報告書等」という。)を作成しなければならない。

A medical corporation (limited to those that meet the standards specified by an Order of the Ministry of Health, Labour and Welfare in consideration of the scale of their business activities and other circumstances) must prepare the balance sheet and profit and loss statement set forth in the preceding paragraph pursuant to an Order of the Ministry of Health, Labour and Welfare.

医療法人(その事業活動の規模その他の事情を勘案して厚生労働省令で定める基準に該当する者に限る。)は、厚生労働省令で定めるところにより、前項の貸借対照表及び損益計算書を作成しなければならない。

A medical corporation must preserve the balance sheet and profit and loss statement for ten years from the time of preparation of the relevant balance sheet and profit and loss statement.

医療法人は、貸借対照表及び損益計算書を作成した時から十年間、当該貸借対照表及び損益計算書を保存しなければならない。

A medical corporation must have its business report, etc. audited by an auditor pursuant to an Order of the Ministry of Health, Labour and Welfare.

医療法人は、事業報告書等について、厚生労働省令で定めるところにより、監事の監査を受けなければならない。

A medical corporation set forth in paragraph (2) must have its inventory of property, balance sheet and profit and loss statement audited by a certified public accountant or an audit corporation, pursuant to an Order of the Ministry of Health, Labour and Welfare.

第二項の医療法人は、財産目録、貸借対照表及び損益計算書について、厚生労働省令で定めるところにより、公認会計士又は監査法人の監査を受けなければならない。

A medical corporation must obtain the approval of the board of directors for the business report, etc. audited by the auditor or certified public accountant or audit corporation set forth in the preceding two paragraphs.

医療法人は、前二項の監事又は公認会計士若しくは監査法人の監査を受けた事業報告書等について、理事会の承認を受けなければならない。

Article 51-2

第五十一条の二

The directors of a medical corporation as an association must submit the business report, etc. approved under paragraph (6) of the preceding Article to the general meeting of members.

社団たる医療法人の理事は、前条第六項の承認を受けた事業報告書等を社員総会に提出しなければならない。

Upon the notice of convocation of the general meeting of members set forth in the preceding paragraph, the directors must provide the members with the business report, etc. approved under paragraph (6) of the preceding Article pursuant to the provisions of an Order of the Ministry of Health, Labour and Welfare.

理事は、前項の社員総会の招集の通知に際して、厚生労働省令で定めるところにより、社員に対し、前条第六項の承認を受けた事業報告書等を提供しなければならない。

The business report, etc. (limited to the balance sheet and profit and loss statement) submitted pursuant to the provisions of paragraph (1) must be approved by the general meeting of members.

第一項の規定により提出された事業報告書等(貸借対照表及び損益計算書に限る。)は、社員総会の承認を受けなければならない。

The directors must report the contents of the business report, etc. (excluding the balance sheet and profit and loss statement) submitted pursuant to the provisions of paragraph (1) to the general meeting of members.

理事は、第一項の規定により提出された事業報告書等(貸借対照表及び損益計算書を除く。)の内容を社員総会に報告しなければならない。

The provisions of the preceding paragraphs apply mutatis mutandis to a medical corporation as a foundation. In this case, the term "general meeting of members" in the preceding paragraphs is replaced with "meeting of the board of councillors", and the term "members" in paragraph (2) is replaced with "councillors".

前各項の規定は、財団たる医療法人について準用する。この場合において、前各項中「社員総会」とあるのは「評議員会」と、第二項中「社員」とあるのは「評議員」と読み替えるものとする。

Article 51-3

第五十一条の三

A medical corporation (limited to those that meet the standards specified by an Order of the Ministry of Health, Labour and Welfare in consideration of the scale of their business activities and other circumstances; the same applies in the following paragraph), pursuant to an Order of the Ministry of Health, Labour and Welfare, must publicize the business report, etc. (limited to the balance sheet and profit and loss statement) approved under paragraph (3) of that Article (including cases where it is applied mutatis mutandis by replacing the terms pursuant to paragraph (5) of that Article), without delay after the close of the general meeting of members that gave the approval under paragraph (3) of the preceding Article or the meeting of the board of councillors that gave the approval under paragraph (3) of that Article as applied mutatis mutandis by replacing the terms pursuant to paragraph (5) of that Article.

医療法人(その事業活動の規模その他の事情を勘案して厚生労働省令で定める基準に該当する者に限る。次項において同じ。)は、厚生労働省令で定めるところにより、前条第三項の承認をした社員総会又は同条第五項において読み替えて準用する同条第三項の承認をした評議員会の終結後遅滞なく、同項(同条第五項において読み替えて準用する場合を含む。)の承認を受けた事業報告書等(貸借対照表及び損益計算書に限る。)を公告しなければならない。

Notwithstanding the provisions of the preceding paragraph, it is sufficient for a medical corporation whose method of public notice is a method specified by an Order of the Ministry of Health, Labour and Welfare to publicize a summary of the business report, etc. prescribed in that paragraph.

前項の規定にかかわらず、その公告方法が厚生労働省令で定める方法である医療法人は、同項に規定する事業報告書等の要旨を公告することで足りる。

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