Stock companies may prepare the following documents (hereinafter referred to as "provisional financial statements") pursuant to the provisions of Ministry of Justice Order in order to grasp the financial status of relevant stock company as at a certain day (hereinafter in this paragraph referred to as "provisional account closing day") included in the business year immediately following the most recent business year:
株式会社は、最終事業年度の直後の事業年度に属する一定の日（以下この項において「臨時決算日」という。）における当該株式会社の財産の状況を把握するため、法務省令で定めるところにより、次に掲げるもの（以下「臨時計算書類」という。）を作成することができる。
a balance sheet as at the provisional account closing day; and
臨時決算日における貸借対照表
a profit and loss statement for the period from the first day of the business year that includes the provisional account closing day to the provisional account closing day.
臨時決算日の属する事業年度の初日から臨時決算日までの期間に係る損益計算書
At companies with company auditor or companies with financial auditor provided for in Article 436, paragraph (1), provisional financial statements must be audited by company auditors or financial auditors (or, for companies with audit and supervisory committee, by audit and supervisory committee and financial auditors, and for companies with nominating committee, etc., by the audit committee and financial auditors) pursuant to the provisions of Ministry of Justice Order.
第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社においては、臨時計算書類は、法務省令で定めるところにより、監査役又は会計監査人（監査等委員会設置会社にあっては監査等委員会及び会計監査人、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。
At companies with board of directors, provisional financial statements (or, if the provisions of the preceding paragraph apply, the statements audited under that paragraph) must be approved by the board of directors.
At stock companies set forth in the following items, the provisional financial statements provided for in relevant item must be approved by a shareholders meeting; provided, however, that this does not apply if the provisional financial statements satisfy the requirements prescribed by Ministry of Justice Order as statements that accurately indicate the status of the assets and profits and losses of a stock company in compliance with laws and regulations and the articles of incorporation:
次の各号に掲げる株式会社においては、当該各号に定める臨時計算書類は、株主総会の承認を受けなければならない。ただし、臨時計算書類が法令及び定款に従い株式会社の財産及び損益の状況を正しく表示しているものとして法務省令で定める要件に該当する場合は、この限りでない。
companies with company auditor or companies with financial auditor provided for in Article 436, paragraph (1) (in each case excluding company with board of directors):provisional financial statements that have been audited pursuant to paragraph (2);
companies with board of directors:provisional financial statements that have been approved pursuant to the preceding paragraph; and
stock companies other than those set forth in the preceding two items:provisional financial statements under paragraph (1).
Read this with the articles around it
(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(Provisional Financial Statements)
Stock companies may prepare the following documents (hereinafter referred to as "provisional financial statements") pursuant to the provisions of Ministry of Justice Order in order to grasp the…
株式会社は、最終事業年度の直後の事業年度に属する一定の日（以下この項において「臨時決算日」という。）における当該株式会社の財産の状況を把握するため、法務省令で定めるところにより、次に掲げるもの（以下「臨時計算書類」という。）を作成することができる。
Open this provision(Provisional Financial Statements)
At companies with company auditor or companies with financial auditor provided for in Article 436, paragraph (1), provisional financial statements must be audited by company auditors or financial…
第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社においては、臨時計算書類は、法務省令で定めるところにより、監査役又は会計監査人（監査等委員会設置会社にあっては監査等委員会及び会計監査人、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。
Open this provision(Provisional Financial Statements)
At companies with board of directors, provisional financial statements (or, if the provisions of the preceding paragraph apply, the statements audited under that paragraph) must be approved by the…
取締役会設置会社においては、臨時計算書類（前項の規定の適用がある場合にあっては、同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(Provisional Financial Statements)
companies with company auditor or companies with financial auditor provided for in Article 436, paragraph (1) (in each case excluding company with board of directors):provisional financial statements…
第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社（いずれも取締役会設置会社を除く。） 第二項の監査を受けた臨時計算書類
Open this provision(Provisional Financial Statements)
companies with board of directors:provisional financial statements that have been approved pursuant to the preceding paragraph; and
取締役会設置会社 前項の承認を受けた臨時計算書類
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
company with audit and supervisory committee
「監査等委員会設置会社」
A stock company that has an audit and supervisory committee, made up of directors.
Defined inArticle 2, paragraph (1), item (xi-2)· applies throughout the law
company with nominating committee, etc.machine translation
「指名委員会等設置会社」
A stock company with a nominating committee, an audit committee and a remuneration committee, each made up of directors.
Defined inArticle 2, paragraph (1), item (xii)· applies throughout the law
most recent business year
「最終事業年度」
The latest business year whose financial statements have been approved, at a shareholders meeting or, where the Act allows it, by the board of directors.
Defined inArticle 2, paragraph (1), item (xxiv)· applies throughout the law
provisional account closing day
「臨時決算日」
A day in the business year after the most recent business year, as of which a stock company may draw up provisional financial statements showing its financial position.
Short name set inArticle 441, paragraph (1)· applies only in this paragraph
provisional financial statements
「臨時計算書類」
The balance sheet and profit and loss statement that a stock company may draw up under Article 441, paragraph (1) as of a day partway through a business year.
Short name set inArticle 441, paragraph (1)
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
board of directors
取締役会
The body made up of all of a stock company's directors (Companies Act, Article 362, paragraph (1)). It decides how the company's business is carried out, supervises the directors, and appoints and removes the representative directors (代表取締役) (Article 362, paragraphs (2) and (3)) — except in a company with a nominating committee and the other committees (指名委員会等設置会社), where it appoints representative executive officers (代表執行役) instead (Articles 416 and 420). Some decisions, such as disposing of important assets or borrowing a large amount, it normally may not hand to the directors (Article 362, paragraph (4)). A company with an audit and supervisory committee (監査等委員会設置会社) can hand more of them to directors (Article 399-13, paragraphs (5) and (6)), and a company with the committees hands them to executive officers (執行役) rather than directors (Article 416, paragraphs (3) and (4)). A company chooses in its articles of incorporation whether to have one (Article 326, paragraph (2)), but a public company (公開会社), among others, must (Article 327, paragraph (1)): a public company is one whose articles of incorporation let at least some of its shares change hands without the company's approval (Article 2, item (v)). A company with a board must have at least three directors (Article 331, paragraph (5)).
Written by AI using Companies Act, Arts. 2, 326, 327, 331, 362, 399-13, 416, 420 as a reference.
company auditor
監査役
An officer of a stock company, elected by the shareholders meeting (Companies Act, Article 329, paragraph (1)), whose job is to audit how the directors carry out their duties and to write an audit report on it (Article 381, paragraph (1)). Not an outside accountant — that is the financial auditor (会計監査人) — and not a director: a company auditor may not also be a director or employee of the company or its subsidiaries (Article 335, paragraph (2)). The term normally runs to the annual shareholders meeting for the last business year ending within four years of election (Article 336, paragraph (1)).
Written by AI using Companies Act, Arts. 329, 335, 336, 381 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.