# 会社法 / Companies Act — 第三百四十条 (Article 340) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-340. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第三百四十条 (Article 340)（監査役等による会計監査人の解任） — address `art-340` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-340 - e-Gov law ID: 417AC0000000086 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第三百四十条（監査役等による会計監査人の解任） — (Dismissal of Financial Auditors by Company Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-340 · https://japanlaw.org/en/companies-act/art-340 **第一項** 監査役は、会計監査人が次のいずれかに該当するときは、その会計監査人を解任することができる。 art-340/par-1 · https://japanlaw.org/en/companies-act/art-340/par-1 The company auditor may dismiss a financial auditor if that financial auditor: Ministry of Justice translation — Japanese Law Translation Database System **一** 職務上の義務に違反し、又は職務を怠ったとき。 art-340/par-1/item-1 · https://japanlaw.org/en/companies-act/art-340/par-1/item-1 has breached the obligations in the course of duty, or neglected the financial auditor's duties; Ministry of Justice translation — Japanese Law Translation Database System **二** 会計監査人としてふさわしくない非行があったとき。 art-340/par-1/item-2 · https://japanlaw.org/en/companies-act/art-340/par-1/item-2 has engaged in misconduct inappropriate for a financial auditor; or Ministry of Justice translation — Japanese Law Translation Database System **三** 心身の故障のため、職務の執行に支障があり、又はこれに堪えないとき。 art-340/par-1/item-3 · https://japanlaw.org/en/companies-act/art-340/par-1/item-3 has difficulty in, or is unable to cope with the execution of the financial auditor's duties due to mental or physical disability. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定による解任は、監査役が二人以上ある場合には、監査役の全員の同意によって行わなければならない。 art-340/par-2 · https://japanlaw.org/en/companies-act/art-340/par-2 Dismissals pursuant to the provisions of the preceding paragraph must be effected by the unanimous consent of all company auditors if there are two or more company auditors. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定により会計監査人を解任したときは、監査役（監査役が二人以上ある場合にあっては、監査役の互選によって定めた監査役）は、その旨及び解任の理由を解任後最初に招集される株主総会に報告しなければならない。 art-340/par-3 · https://japanlaw.org/en/companies-act/art-340/par-3 If a financial auditor is dismissed pursuant to the provisions of paragraph (1), the company auditor (or, if there are two or more company auditors, the company auditor appointed by the company auditors from among themselves) must report that effect and the reason for dismissal to the first shareholders meeting called after the dismissal. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 監査役会設置会社における前三項の規定の適用については、第一項中「監査役」とあるのは「監査役会」と、第二項中「監査役が二人以上ある場合には、監査役」とあるのは「監査役」と、前項中「監査役（監査役が二人以上ある場合にあっては、監査役の互選によって定めた監査役）」とあるのは「監査役会が選定した監査役」とする。 art-340/par-4 · https://japanlaw.org/en/companies-act/art-340/par-4 For the purpose of the application of the provisions of the preceding three paragraphs to a company with board of company auditors, the term "company auditor" in paragraph (1) is deemed to be replaced with as "board of company auditors", the phrase "company auditors if there are two or more company auditors" in paragraph (2) is deemed to be replaced with "company auditors", and the phrase "company auditor (or, if there are two or more company auditors, the company auditor appointed by the company auditors from among themselves)" in the preceding paragraph is deemed to be replaced with "the company auditor appointed by the board of company auditors". Ministry of Justice translation — Japanese Law Translation Database System **第五項** 監査等委員会設置会社における第一項から第三項までの規定の適用については、第一項中「監査役」とあるのは「監査等委員会」と、第二項中「監査役が二人以上ある場合には、監査役」とあるのは「監査等委員」と、第三項中「監査役（監査役が二人以上ある場合にあっては、監査役の互選によって定めた監査役）」とあるのは「監査等委員会が選定した監査等委員」とする。 art-340/par-5 · https://japanlaw.org/en/companies-act/art-340/par-5 With regard to the application of provisions of paragraphs (1) through (3) in a company with audit and supervisory committee, the term "company auditor" in paragraph (1) is deemed to be replaced with "audit and supervisory committee", the phrase "all company auditors if there are two or more company auditors" in paragraph (2) is deemed to be replaced with "audit and supervisory committee members", and the phrase "company auditor (or, if there are two or more company auditors, the company auditor appointed by the company auditors from among themselves)" in paragraph (3) is deemed to be replaced with "audit and supervisory committee members appointed by the audit and supervisory committee" respectively. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 指名委員会等設置会社における第一項から第三項までの規定の適用については、第一項中「監査役」とあるのは「監査委員会」と、第二項中「監査役が二人以上ある場合には、監査役」とあるのは「監査委員会の委員」と、第三項中「監査役（監査役が二人以上ある場合にあっては、監査役の互選によって定めた監査役）」とあるのは「監査委員会が選定した監査委員会の委員」とする。 art-340/par-6 · https://japanlaw.org/en/companies-act/art-340/par-6 For the purpose of the application of the provisions of paragraph (1) through paragraph (3) to a company with nominating committee, etc., the term "a company auditor" in paragraph (1) is deemed to be replaced with "an audit committee", the phrase "company auditors if there are two or more company auditors" in paragraph (2) is deemed to be replaced with "committee members of the audit committee", and the phrase "company auditor (or, in cases where there are two or more company auditors, the company auditor appointed by the company auditors from among themselves)" in paragraph (3) is deemed to be replaced with "committee member appointed by the audit committee". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-340/par-2: 前項 → 会社法 第三百四十条第一項 (Article 340, paragraph (1)), art-340/par-1 — https://japanlaw.org/en/companies-act/art-340/par-1 - art-340/par-3: 第一項 → 会社法 第三百四十条第一項 (Article 340, paragraph (1)), art-340/par-1 — https://japanlaw.org/en/companies-act/art-340/par-1 - art-340/par-4: 前三項 → 会社法 第三百四十条第一項 (Article 340, paragraph (1)), art-340/par-1 — https://japanlaw.org/en/companies-act/art-340/par-1 - art-340/par-4: 前三項 → 会社法 第三百四十条第二項 (Article 340, paragraph (2)), art-340/par-2 — https://japanlaw.org/en/companies-act/art-340/par-2 - art-340/par-4: 前三項 → 会社法 第三百四十条第三項 (Article 340, paragraph (3)), art-340/par-3 — https://japanlaw.org/en/companies-act/art-340/par-3 - art-340/par-5: 第一項から第三項まで → 会社法 第三百四十条第一項 (Article 340, paragraph (1)), art-340/par-1 — https://japanlaw.org/en/companies-act/art-340/par-1 - art-340/par-5: 第一項から第三項まで → 会社法 第三百四十条第二項 (Article 340, paragraph (2)), art-340/par-2 — https://japanlaw.org/en/companies-act/art-340/par-2 - art-340/par-5: 第一項から第三項まで → 会社法 第三百四十条第三項 (Article 340, paragraph (3)), art-340/par-3 — https://japanlaw.org/en/companies-act/art-340/par-3 - art-340/par-6: 第一項から第三項まで → 会社法 第三百四十条第一項 (Article 340, paragraph (1)), art-340/par-1 — https://japanlaw.org/en/companies-act/art-340/par-1 - art-340/par-6: 第一項から第三項まで → 会社法 第三百四十条第二項 (Article 340, paragraph (2)), art-340/par-2 — https://japanlaw.org/en/companies-act/art-340/par-2 - art-340/par-6: 第一項から第三項まで → 会社法 第三百四十条第三項 (Article 340, paragraph (3)), art-340/par-3 — https://japanlaw.org/en/companies-act/art-340/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 会社法 第三百四十条第二項（監査役等による会計監査人の解任） — https://japanlaw.org/en/companies-act/art-340/par-2 - 会社法 第三百四十条第三項（監査役等による会計監査人の解任） — https://japanlaw.org/en/companies-act/art-340/par-3 - 会社法 第三百四十条第四項（監査役等による会計監査人の解任） — https://japanlaw.org/en/companies-act/art-340/par-4 - 会社法 第三百四十条第五項（監査役等による会計監査人の解任） — https://japanlaw.org/en/companies-act/art-340/par-5 - 会社法 第三百四十条第六項（監査役等による会計監査人の解任） — https://japanlaw.org/en/companies-act/art-340/par-6 - 会社法 第三百四十五条第五項（会計参与等の選任等についての意見の陳述） — https://japanlaw.org/en/companies-act/art-345/par-5 - 会社法 第三百四十六条第五項（役員等に欠員を生じた場合の措置） — https://japanlaw.org/en/companies-act/art-346/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 会社法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/417AC0000000086/20260812_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 229 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17