# 会社法 / Companies Act — 第三百八十一条 (Article 381) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-381. 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: 第三百八十一条 (Article 381)（監査役の権限） — address `art-381` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-381 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-381 - 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. --- ### 第三百八十一条（監査役の権限） — (Authority of Company Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-381 · https://japanlaw.org/en/companies-act/art-381 · https://japanlaw.org/l/417AC0000000086/art-381 **第一項** 監査役は、取締役（会計参与設置会社にあっては、取締役及び会計参与）の職務の執行を監査する。この場合において、監査役は、法務省令で定めるところにより、監査報告を作成しなければならない。 art-381/par-1 · https://japanlaw.org/en/companies-act/art-381/par-1 · https://japanlaw.org/l/417AC0000000086/art-381/par-1 Company auditors audit the execution of duties by directors (or directors and accounting advisors for a company with accounting advisor). In these cases, company auditors must prepare audit reports pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 監査役は、いつでも、取締役及び会計参与並びに支配人その他の使用人に対して事業の報告を求め、又は監査役設置会社の業務及び財産の状況の調査をすることができる。 art-381/par-2 · https://japanlaw.org/en/companies-act/art-381/par-2 · https://japanlaw.org/l/417AC0000000086/art-381/par-2 Company auditors may at any time request reports on the business from the directors and accounting advisors and managers and other employees, or investigate the status of the operations and financial status of the company with company auditor. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 監査役は、その職務を行うため必要があるときは、監査役設置会社の子会社に対して事業の報告を求め、又はその子会社の業務及び財産の状況の調査をすることができる。 art-381/par-3 · https://japanlaw.org/en/companies-act/art-381/par-3 · https://japanlaw.org/l/417AC0000000086/art-381/par-3 Company auditors may, if it is necessary for the purpose of performing duties of the company auditors, request reports on the business from a subsidiary company of the company with company auditor, or investigate the status of the operations and financial status of its subsidiary company. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項の子会社は、正当な理由があるときは、同項の報告又は調査を拒むことができる。 art-381/par-4 · https://japanlaw.org/en/companies-act/art-381/par-4 · https://japanlaw.org/l/417AC0000000086/art-381/par-4 The subsidiary company under the preceding paragraph may refuse the report or investigation under that paragraph if there are justifiable grounds. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-381/par-4: 前項 → 会社法 第三百八十一条第三項 (Article 381, paragraph (3)), art-381/par-3 — https://japanlaw.org/en/companies-act/art-381/par-3 · https://japanlaw.org/l/417AC0000000086/art-381/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 会社法 第三百八十一条第四項（監査役の権限） — https://japanlaw.org/en/companies-act/art-381/par-4 · https://japanlaw.org/l/417AC0000000086/art-381/par-4 - 会社法 第三百八十九条第一項（定款の定めによる監査範囲の限定） — https://japanlaw.org/en/companies-act/art-389/par-1 · https://japanlaw.org/l/417AC0000000086/art-389/par-1 - 会社法 第三百八十九条第七項（定款の定めによる監査範囲の限定） — https://japanlaw.org/en/companies-act/art-389/par-7 · https://japanlaw.org/l/417AC0000000086/art-389/par-7 --- ## 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 224 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17