# 会社法 / Companies Act — 第三百六十一条 (Article 361) - 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: 第三百六十一条 (Article 361)（取締役の報酬等） — address `art-361` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-361 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-361 - Every provision below carries its address and both URLs 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. --- ### 第三百六十一条（取締役の報酬等） — (Remuneration for Directors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-361 · https://japanlaw.org/en/companies-act/art-361 · https://japanlaw.org/l/417AC0000000086/art-361 **第一項** 取締役の報酬、賞与その他の職務執行の対価として株式会社から受ける財産上の利益（以下この章において「報酬等」という。）についての次に掲げる事項は、定款に当該事項を定めていないときは、株主総会の決議によって定める。 art-361/par-1 · https://japanlaw.org/en/companies-act/art-361/par-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1 The following matters with respect to the financial benefits received from a stock company as a consideration for the execution of the duties, such as remunerations and bonuses, (hereinafter in this Chapter referred to as "remunerations") of directors are fixed by a resolution at a shareholders meeting if those matters are not prescribed in the articles of incorporation: Ministry of Justice translation — Japanese Law Translation Database System **一** 報酬等のうち額が確定しているものについては、その額 art-361/par-1/item-1 · https://japanlaw.org/en/companies-act/art-361/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-1 for remunerations in a fixed amount, that amount; Ministry of Justice translation — Japanese Law Translation Database System **二** 報酬等のうち額が確定していないものについては、その具体的な算定方法 art-361/par-1/item-2 · https://japanlaw.org/en/companies-act/art-361/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-2 for remunerations the amount of which is not fixed, the specific method for calculating that amount; Ministry of Justice translation — Japanese Law Translation Database System **三** 報酬等のうち当該株式会社の募集株式（第百九十九条第一項に規定する募集株式をいう。以下この項及び第四百九条第三項において同じ。）については、当該募集株式の数（種類株式発行会社にあっては、募集株式の種類及び種類ごとの数）の上限その他法務省令で定める事項 art-361/par-1/item-3 · https://japanlaw.org/en/companies-act/art-361/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-3 for remunerations that are shares for subscription (meaning shares for subscription provided in Article 199, paragraph (1); hereinafter the same applies in this paragraph and Article 409, paragraph (3)) of the stock company, the maximum number of the shares for subscription (or, for a company with class shares, the classes of the shares for subscription and the number of shares for subscription for each class) and other matters prescribed by Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **四** 報酬等のうち当該株式会社の募集新株予約権（第二百三十八条第一項に規定する募集新株予約権をいう。以下この項及び第四百九条第三項において同じ。）については、当該募集新株予約権の数の上限その他法務省令で定める事項 art-361/par-1/item-4 · https://japanlaw.org/en/companies-act/art-361/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-4 for remunerations that are share options for subscription (meaning share options for subscription provided in Article 238, paragraph (1); hereinafter the same applies in this paragraph and Article 409, paragraph (3)) of the stock company, the maximum number of the share options for subscription and other matters prescribed by Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **五** 報酬等のうち次のイ又はロに掲げるものと引換えにする払込みに充てるための金銭については、当該イ又はロに定める事項 art-361/par-1/item-5 · https://japanlaw.org/en/companies-act/art-361/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-5 for remunerations that are monies allotted to payments in exchange for what is set forth in (a) or (b) below, the matters specified in the relevant (a) or (b): Ministry of Justice translation — Japanese Law Translation Database System **イ** 当該株式会社の募集株式　取締役が引き受ける当該募集株式の数（種類株式発行会社にあっては、募集株式の種類及び種類ごとの数）の上限その他法務省令で定める事項 art-361/par-1/item-5/sub-1 · https://japanlaw.org/en/companies-act/art-361/par-1/item-5/sub-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-5/sub-1 shares for subscription of the stock company: the maximum number of shares for subscription subscribed to by the directors (or, for a company with class shares, the classes of the shares for subscription and the number of shares for subscription for each class) and other matters prescribed by Ministry of Justice Order; Ministry of Justice translation — Japanese Law Translation Database System **ロ** 当該株式会社の募集新株予約権　取締役が引き受ける当該募集新株予約権の数の上限その他法務省令で定める事項 art-361/par-1/item-5/sub-2 · https://japanlaw.org/en/companies-act/art-361/par-1/item-5/sub-2 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-5/sub-2 share options for subscription of the stock company: the maximum number of share options for subscription subscribed to by the directors and other matters prescribed by Ministry of Justice Order Ministry of Justice translation — Japanese Law Translation Database System **六** 報酬等のうち金銭でないもの（当該株式会社の募集株式及び募集新株予約権を除く。）については、その具体的な内容 art-361/par-1/item-6 · https://japanlaw.org/en/companies-act/art-361/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-6 for remunerations that are not monetary (excluding shares for subscription and share options for subscription of the stock company), the specific contents thereof. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 監査等委員会設置会社においては、前項各号に掲げる事項は、監査等委員である取締役とそれ以外の取締役とを区別して定めなければならない。 art-361/par-2 · https://japanlaw.org/en/companies-act/art-361/par-2 · https://japanlaw.org/l/417AC0000000086/art-361/par-2 In cases of a company with audit and supervisory committee, the matters set forth in the items of the preceding paragraph must be determined by distinguishing directors who are audit and supervisory committee members and other directors. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 監査等委員である各取締役の報酬等について定款の定め又は株主総会の決議がないときは、当該報酬等は、第一項の報酬等の範囲内において、監査等委員である取締役の協議によって定める。 art-361/par-3 · https://japanlaw.org/en/companies-act/art-361/par-3 · https://japanlaw.org/l/417AC0000000086/art-361/par-3 If there are no provisions in the articles of incorporation or no resolution at shareholders meeting with regard to remunerations of each director who is an audit and supervisory committee member, the remunerations are determined through discussion among directors who are audit and supervisory committee members within the range of remunerations referred to in paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項各号に掲げる事項を定め、又はこれを改定する議案を株主総会に提出した取締役は、当該株主総会において、当該事項を相当とする理由を説明しなければならない。 art-361/par-4 · https://japanlaw.org/en/companies-act/art-361/par-4 · https://japanlaw.org/l/417AC0000000086/art-361/par-4 Directors who prescribed the matters set forth in each item of paragraph (1) or who submitted a proposal to amend these matters to a shareholders meeting must explain the reasons why relevant matters are reasonable at that shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 監査等委員である取締役は、株主総会において、監査等委員である取締役の報酬等について意見を述べることができる。 art-361/par-5 · https://japanlaw.org/en/companies-act/art-361/par-5 · https://japanlaw.org/l/417AC0000000086/art-361/par-5 Directors who are audit and supervisory committee members may state their opinions on the remunerations of directors who are audit and supervisory committee members in the shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 監査等委員会が選定する監査等委員は、株主総会において、監査等委員である取締役以外の取締役の報酬等について監査等委員会の意見を述べることができる。 art-361/par-6 · https://japanlaw.org/en/companies-act/art-361/par-6 · https://japanlaw.org/l/417AC0000000086/art-361/par-6 The audit and supervisory committee member appointed by the audit and supervisory committee may state the opinions of the audit and supervisory committee on the remunerations of directors other than directors who are audit and supervisory committee members. Ministry of Justice translation — Japanese Law Translation Database System **第七項** 次に掲げる株式会社の取締役会は、取締役（監査等委員である取締役を除く。以下この項において同じ。）の報酬等の内容として定款又は株主総会の決議による第一項各号に掲げる事項についての定めがある場合には、当該定めに基づく取締役の個人別の報酬等の内容についての決定に関する方針として法務省令で定める事項を決定しなければならない。ただし、取締役の個人別の報酬等の内容が定款又は株主総会の決議により定められているときは、この限りでない。 art-361/par-7 · https://japanlaw.org/en/companies-act/art-361/par-7 · https://japanlaw.org/l/417AC0000000086/art-361/par-7 If the articles of incorporation or a resolution of the shareholders meeting contains provisions on the matters set forth in each item of paragraph (1) as the content of the remunerations of directors (excluding directors who are audit and supervisory committee members; hereinafter the same applies in this paragraph), the stock company boards of directors set forth below will determine the matters specified by Ministry of Justice Order as policies relating to the determination of the content of remunerations of individual directors in accordance with the provisions; provided, however, that this does not apply if the content of remunerations of individual directors is specified in the articles of incorporation or a resolution of the shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **一** 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 art-361/par-7/item-1 · https://japanlaw.org/en/companies-act/art-361/par-7/item-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-7/item-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; or Ministry of Justice translation — Japanese Law Translation Database System **二** 監査等委員会設置会社 art-361/par-7/item-2 · https://japanlaw.org/en/companies-act/art-361/par-7/item-2 · https://japanlaw.org/l/417AC0000000086/art-361/par-7/item-2 a company with audit and supervisory committee. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-361/par-1/item-3: 第百九十九条第一項 → 会社法 第百九十九条第一項 (Article 199, paragraph (1)), art-199/par-1 — https://japanlaw.org/en/companies-act/art-199/par-1 · https://japanlaw.org/l/417AC0000000086/art-199/par-1 - art-361/par-1/item-3: この項 → 会社法 第三百六十一条第一項 (Article 361, paragraph (1)), art-361/par-1 — https://japanlaw.org/en/companies-act/art-361/par-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1 - art-361/par-1/item-3: 第四百九条第三項 → 会社法 第四百九条第三項 (Article 409, paragraph (3)), art-409/par-3 — https://japanlaw.org/en/companies-act/art-409/par-3 · https://japanlaw.org/l/417AC0000000086/art-409/par-3 - art-361/par-1/item-4: 第二百三十八条第一項 → 会社法 第二百三十八条第一項 (Article 238, paragraph (1)), art-238/par-1 — https://japanlaw.org/en/companies-act/art-238/par-1 · https://japanlaw.org/l/417AC0000000086/art-238/par-1 - art-361/par-1/item-4: この項 → 会社法 第三百六十一条第一項 (Article 361, paragraph (1)), art-361/par-1 — https://japanlaw.org/en/companies-act/art-361/par-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1 - art-361/par-1/item-4: 第四百九条第三項 → 会社法 第四百九条第三項 (Article 409, paragraph (3)), art-409/par-3 — https://japanlaw.org/en/companies-act/art-409/par-3 · https://japanlaw.org/l/417AC0000000086/art-409/par-3 - art-361/par-2: 前項 → 会社法 第三百六十一条第一項 (Article 361, paragraph (1)), art-361/par-1 — https://japanlaw.org/en/companies-act/art-361/par-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1 - art-361/par-3: 第一項 → 会社法 第三百六十一条第一項 (Article 361, paragraph (1)), art-361/par-1 — https://japanlaw.org/en/companies-act/art-361/par-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1 - art-361/par-4: 第一項 → 会社法 第三百六十一条第一項 (Article 361, paragraph (1)), art-361/par-1 — https://japanlaw.org/en/companies-act/art-361/par-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1 - art-361/par-7: この項 → 会社法 第三百六十一条第七項 (Article 361, paragraph (7)), art-361/par-7 — https://japanlaw.org/en/companies-act/art-361/par-7 · https://japanlaw.org/l/417AC0000000086/art-361/par-7 - art-361/par-7: 第一項 → 会社法 第三百六十一条第一項 (Article 361, paragraph (1)), art-361/par-1 — https://japanlaw.org/en/companies-act/art-361/par-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1 - art-361/par-7/item-1: 金融商品取引法第二十四条第一項 → e-Gov law 323AC0000000025, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection ## Cited by 19 provisions cite this one. No official source publishes this direction. - 会社法 第二百二条の二第一項（取締役の報酬等に係る募集事項の決定の特則） — https://japanlaw.org/en/companies-act/art-202-2/par-1 · https://japanlaw.org/l/417AC0000000086/art-202-2/par-1 - 会社法 第二百二条の二第一項第一号（取締役の報酬等に係る募集事項の決定の特則） — https://japanlaw.org/en/companies-act/art-202-2/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-202-2/par-1/item-1 - 会社法 第二百二条の二第三項（取締役の報酬等に係る募集事項の決定の特則） — https://japanlaw.org/en/companies-act/art-202-2/par-3 · https://japanlaw.org/l/417AC0000000086/art-202-2/par-3 - 会社法 第二百五条第三項（募集株式の申込み及び割当てに関する特則） — https://japanlaw.org/en/companies-act/art-205/par-3 · https://japanlaw.org/l/417AC0000000086/art-205/par-3 - 会社法 第二百五条第五項（募集株式の申込み及び割当てに関する特則） — https://japanlaw.org/en/companies-act/art-205/par-5 · https://japanlaw.org/l/417AC0000000086/art-205/par-5 - 会社法 第二百三十六条第三項（新株予約権の内容） — https://japanlaw.org/en/companies-act/art-236/par-3 · https://japanlaw.org/l/417AC0000000086/art-236/par-3 - 会社法 第二百三十六条第三項第二号（新株予約権の内容） — https://japanlaw.org/en/companies-act/art-236/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-236/par-3/item-2 - 会社法 第二百三十六条第四項（新株予約権の内容） — https://japanlaw.org/en/companies-act/art-236/par-4 · https://japanlaw.org/l/417AC0000000086/art-236/par-4 - 会社法 第三百六十一条第一項第三号（取締役の報酬等） — https://japanlaw.org/en/companies-act/art-361/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-3 - 会社法 第三百六十一条第一項第四号（取締役の報酬等） — https://japanlaw.org/en/companies-act/art-361/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-4 - 会社法 第三百六十一条第二項（取締役の報酬等） — https://japanlaw.org/en/companies-act/art-361/par-2 · https://japanlaw.org/l/417AC0000000086/art-361/par-2 - 会社法 第三百六十一条第三項（取締役の報酬等） — https://japanlaw.org/en/companies-act/art-361/par-3 · https://japanlaw.org/l/417AC0000000086/art-361/par-3 - 会社法 第三百六十一条第四項（取締役の報酬等） — https://japanlaw.org/en/companies-act/art-361/par-4 · https://japanlaw.org/l/417AC0000000086/art-361/par-4 - 会社法 第三百六十一条第七項（取締役の報酬等） — https://japanlaw.org/en/companies-act/art-361/par-7 · https://japanlaw.org/l/417AC0000000086/art-361/par-7 - 会社法 第三百九十九条の二第三項第三号（監査等委員会の権限等） — https://japanlaw.org/en/companies-act/art-399-2/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-3/item-3 - 会社法 第三百九十九条の十三第五項第七号（監査等委員会設置会社の取締役会の権限） — https://japanlaw.org/en/companies-act/art-399-13/par-5/item-7 · https://japanlaw.org/l/417AC0000000086/art-399-13/par-5/item-7 - 会社法 第四百四条第三項（指名委員会等の権限等） — https://japanlaw.org/en/companies-act/art-404/par-3 · https://japanlaw.org/l/417AC0000000086/art-404/par-3 - 会社法 第四百四十五条第六項（資本金の額及び準備金の額） — https://japanlaw.org/en/companies-act/art-445/par-6 · https://japanlaw.org/l/417AC0000000086/art-445/par-6 - 会社法 第四百八十二条第四項（業務の執行） — https://japanlaw.org/en/companies-act/art-482/par-4 · https://japanlaw.org/l/417AC0000000086/art-482/par-4 --- ## 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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17