# 会社法 / Companies Act — 第二節 (Part 2, Chapter 4, Section 2)
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- Law: 会社法 (Companies Act), 平成十七年法律第八十六号
- English title "Companies Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二節 (Part 2, Chapter 4, Section 2) — address `pt-2/ch-4/sec-2`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_508AC0000000064)
- URL (this text's page, at this provision): https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/companies-act/pt-2/ch-4/sec-2
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第二節 株主総会以外の機関の設置 — Section 2 Establishment of Organs Other than Shareholders Meeting
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-2/ch-4/sec-2 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2
### 第三百二十六条（株主総会以外の機関の設置） — (Establishment of Organs Other than Shareholders Meeting)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-326 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-326
**第一項** 株式会社には、一人又は二人以上の取締役を置かなければならない。
art-326/par-1 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-326/par-1
A stock company must have one or more directors.
Ministry of Justice translation — Japanese Law Translation Database System
**第二項** 株式会社は、定款の定めによって、取締役会、会計参与、監査役、監査役会、会計監査人、監査等委員会又は指名委員会等を置くことができる。
art-326/par-2 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-326/par-2
A stock company may have a board of directors, an accounting advisor, a company auditor, a board of company auditors, a financial auditor, audit and supervisory committee, or nominating committee, etc. as prescribed by the articles of incorporation.
Ministry of Justice translation — Japanese Law Translation Database System
### 第三百二十七条（取締役会等の設置義務等） — (Obligations to Establish Board of Directors and Other Organizations)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-327 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327
**第一項** 次に掲げる株式会社は、取締役会を置かなければならない。
art-327/par-1 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-1
The following stock company must have a board of directors:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 公開会社
art-327/par-1/item-1 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-1/item-1
a public company;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 監査役会設置会社
art-327/par-1/item-2 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-1/item-2
a company with board of company auditors;
Ministry of Justice translation — Japanese Law Translation Database System
**三** 監査等委員会設置会社
art-327/par-1/item-3 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-1/item-3
a company with audit and supervisory committee;
Ministry of Justice translation — Japanese Law Translation Database System
**四** 指名委員会等設置会社
art-327/par-1/item-4 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-1/item-4
a company with nominating committee, etc.
Ministry of Justice translation — Japanese Law Translation Database System
**第二項** 取締役会設置会社（監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役を置かなければならない。ただし、公開会社でない会計参与設置会社については、この限りでない。
art-327/par-2 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-2
A company with board of directors (excluding company with audit and supervisory committees and company with nominating committee, etc.) must have a company auditor; provided, however, that this does not apply to a company with accounting advisor that is not a public company.
Ministry of Justice translation — Japanese Law Translation Database System
**第三項** 会計監査人設置会社（監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役を置かなければならない。
art-327/par-3 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-3
A company with financial auditor (excluding a company with audit and supervisory committees and company with nominating committee, etc.) must have a company auditor.
Ministry of Justice translation — Japanese Law Translation Database System
**第四項** 監査等委員会設置会社及び指名委員会等設置会社は、監査役を置いてはならない。
art-327/par-4 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-4
A company with audit and supervisory committees and company with nominating committee, etc. may not have a company auditor.
Ministry of Justice translation — Japanese Law Translation Database System
**第五項** 監査等委員会設置会社及び指名委員会等設置会社は、会計監査人を置かなければならない。
art-327/par-5 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-5
A company with audit and supervisory committees and company with nominating committee, etc. must have a financial auditor.
Ministry of Justice translation — Japanese Law Translation Database System
**第六項** 指名委員会等設置会社は、監査等委員会を置いてはならない。
art-327/par-6 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327/par-6
A company with nominating committee, etc. must not have an audit and supervisory committee.
Ministry of Justice translation — Japanese Law Translation Database System
### 第三百二十七条の二（社外取締役の設置義務） — (Obligation to Have an Outside Director)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-327-2 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327-2
**第一項** 監査役会設置会社（公開会社であり、かつ、大会社であるものに限る。）であって金融商品取引法第二十四条第一項の規定によりその発行する株式について有価証券報告書を内閣総理大臣に提出しなければならないものは、社外取締役を置かなければならない。
art-327-2/par-1 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-327-2/par-1
A company with board of company auditors (limited to a public company that is a large company) that is required to submit an annual securities report to the Prime Minister with respect to shares that the company issues pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act must have an outside director.
Ministry of Justice translation — Japanese Law Translation Database System
### 第三百二十八条（大会社における監査役会等の設置義務） — (Obligations of Large Companies to Establish Board of Company Auditors)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-328 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-328
**第一項** 大会社（公開会社でないもの、監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役会及び会計監査人を置かなければならない。
art-328/par-1 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-328/par-1
A large company (excluding a company which is not a public company, a company with audit and supervisory committee, and a company with nominating committee, etc.) must have a board of company auditors and a financial auditor.
Ministry of Justice translation — Japanese Law Translation Database System
**第二項** 公開会社でない大会社は、会計監査人を置かなければならない。
art-328/par-2 · https://japanlaw.org/en/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-2#art-328/par-2
A large company which is not a public company must have a financial auditor.
Ministry of Justice translation — Japanese Law Translation Database System
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## Cites
- art-327-2/par-1: 金融商品取引法第二十四条第一項 → 金融商品取引法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24/par-1 · https://japanlaw.org/l/323AC0000000025/art-24/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 会社法 — the text as 令和八年法律第六十四号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/417AC0000000086/20270401_508AC0000000064), retrieved 2026-09-17
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 1 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4481/tb), retrieved 2026-09-17
- This site's parser, version 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17