Article 438Provision of Financial Statements to Annual Shareholders Meetings
第四百三十八条（計算書類等の定時株主総会への提出等）
At stock companies set forth in the following items, directors must submit or provide the financial statements and business reports provided for in each relevant item to annual shareholders meetings:
次の各号に掲げる株式会社においては、取締役は、当該各号に定める計算書類及び事業報告を定時株主総会に提出し、又は提供しなければならない。
companies with company auditor provided for in Article 436, paragraph (1) (excluding companies with board of directors):financial statements and business reports that have been audited pursuant to Article 436, paragraph (1);
第四百三十六条第一項に規定する監査役設置会社（取締役会設置会社を除く。） 第四百三十六条第一項の監査を受けた計算書類及び事業報告
companies with financial auditor (excluding companies with board of directors):financial statements and business reports that have been audited pursuant to Article 436, paragraph (2);
会計監査人設置会社（取締役会設置会社を除く。） 第四百三十六条第二項の監査を受けた計算書類及び事業報告
companies with board of directors:financial statements and business reports that have been approved pursuant to Article 436, paragraph (3); and
取締役会設置会社 第四百三十六条第三項の承認を受けた計算書類及び事業報告
stock companies other than those set forth in the preceding three items:financial statements and business reports under Article 435, paragraph (2).
前三号に掲げるもの以外の株式会社 第四百三十五条第二項の計算書類及び事業報告
Financial statements that have been submitted or provided pursuant to the provisions of the preceding paragraph must be approved by the annual shareholders meeting.
Directors must report the contents of the business reports submitted or provided pursuant to the provisions of paragraph (1) to the annual shareholders meeting.
取締役は、第一項の規定により提出され、又は提供された事業報告の内容を定時株主総会に報告しなければならない。
Read this with the articles around it
(Preparation and Retention of Financial Statements)
A stock company must prepare financial statements (meaning balance sheets, profit and loss statements and other statements prescribed by Ministry of Justice Order as necessary and appropriate in…
株式会社は、法務省令で定めるところにより、各事業年度に係る計算書類（貸借対照表、損益計算書その他株式会社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。以下この章において同じ。）及び事業報告並びにこれらの附属明細書を作成しなければならない。
Open this provision(Audit of Financial Statements)
At companies with company auditor (including stock companies the articles of incorporation of which provide that the scope of the audit is limited to an audit related to accounting, and excluding the…
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み、会計監査人設置会社を除く。）においては、前条第二項の計算書類及び事業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。
Open this provision(Audit of Financial Statements)
At companies with financial auditor, the documents set forth in the following items must be audited by the persons specified in each of those items pursuant to the provisions of Ministry of Justice…
会計監査人設置会社においては、次の各号に掲げるものは、法務省令で定めるところにより、当該各号に定める者の監査を受けなければならない。
Open this provision(Audit of Financial Statements)
At companies with board of directors, the financial statements, business reports, and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article…
取締役会設置会社においては、前条第二項の計算書類及び事業報告並びにこれらの附属明細書（第一項又は前項の規定の適用がある場合にあっては、第一項又は前項の監査を受けたもの）は、取締役会の承認を受けなければならない。
Open this provision(Provision of Financial Statements to Annual Shareholders Meetings)
At stock companies set forth in the following items, directors must submit or provide the financial statements and business reports provided for in each relevant item to annual shareholders meetings:
次の各号に掲げる株式会社においては、取締役は、当該各号に定める計算書類及び事業報告を定時株主総会に提出し、又は提供しなければならない。
Open this provision(Provision of Financial Statements to Annual Shareholders Meetings)
companies with company auditor provided for in Article 436, paragraph (1) (excluding companies with board of directors):financial statements and business reports that have been audited pursuant to…
第四百三十六条第一項に規定する監査役設置会社（取締役会設置会社を除く。） 第四百三十六条第一項の監査を受けた計算書類及び事業報告
Open this provision(Provision of Financial Statements to Annual Shareholders Meetings)
companies with financial auditor (excluding companies with board of directors):financial statements and business reports that have been audited pursuant to Article 436, paragraph (2);
会計監査人設置会社（取締役会設置会社を除く。） 第四百三十六条第二項の監査を受けた計算書類及び事業報告
Open this provision(Provision of Financial Statements to Annual Shareholders Meetings)
companies with board of directors:financial statements and business reports that have been approved pursuant to Article 436, paragraph (3); and
取締役会設置会社 第四百三十六条第三項の承認を受けた計算書類及び事業報告
Open this provisioncompany with board of directors
「取締役会設置会社」
A stock company that has a board of directors, or that this Act requires to have one.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
company with company auditor
「監査役設置会社」
A stock company that has a company auditor whose audit its articles of incorporation do not limit to accounting matters, or that this Act requires to have a company auditor.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
company with financial auditor
「会計監査人設置会社」
A stock company that has a financial auditor, an outside certified public accountant or audit firm that audits its accounts, or that this Act requires to have one.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
financial statements
「計算書類」
The financial statements a stock company must prepare for each business year: the balance sheet, the profit and loss statement and the other statements a Ministry of Justice Order (法務省令) sets as needed to show its assets and its profit and loss.
Defined inArticle 435, paragraph (2)· applies only in this chapter
director
取締役
An officer of a stock company, elected by the shareholders meeting (Companies Act, Article 329, paragraph (1)). Every stock company has at least one (Article 326, paragraph (1)). Where there is no board of directors, the directors run the company's business unless the articles of incorporation say otherwise (Article 348, paragraph (1)), and each of them represents it unless the company has chosen representative directors (代表取締役) or others to do that (Article 349, paragraphs (1) and (3)). Where there is a board (取締役会, board of directors), the directors are its members, and the board decides the business and normally chooses the representative directors from among them (Article 362). The term normally runs to the annual shareholders meeting for the last business year ending within two years of election (Article 332, paragraph (1)).
Written by AI using Companies Act, Arts. 326, 329, 332, 348, 349, 362 as a reference.
shareholders meeting
株主総会
The meeting of a stock company's shareholders, and the body through which they decide the company's basic matters. It elects the directors and company auditors (Companies Act, Article 329, paragraph (1)) and changes the articles of incorporation (Article 466). In a company without a board of directors it may decide any matter about the company; in one with a board, only what the Act or the articles of incorporation leave to it (Article 295). An annual shareholders meeting must be called after the end of every business year, and another may be called whenever needed (Article 296). A resolution normally passes by a majority of the votes present, with holders of a majority of the votes entitled to vote attending (Article 309, paragraph (1)).
Written by AI using Companies Act, Arts. 295, 296, 309, 329, 466 as a reference.