If an order is issued for commencement of special liquidation, if the court finds it necessary to supervise the liquidation, the court may, in response to the petitions by the creditors, liquidators, company auditors or shareholders or ex officio, effect the disposition that prohibits the exemption of liability of the subject officers.
裁判所は、特別清算開始の命令があった場合において、清算の監督上必要があると認めるときは、債権者、清算人、監査役若しくは株主の申立てにより又は職権で、対象役員等の責任の免除の禁止の処分をすることができる。
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subject officers
「対象役員等」
The incorporators, directors and company auditors at incorporation, officers, etc. and liquidators of a stock company in special liquidation, whose assets the court may freeze and whose liability for damages it may assess.
Short name set inArticle 542, paragraph (1)· applies only in this subsection
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.