# 会社法 / Companies Act — 第三百八十九条 (Article 389) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-389. 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: 第三百八十九条 (Article 389)（定款の定めによる監査範囲の限定） — address `art-389` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-389 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-389 - 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. --- ### 第三百八十九条（定款の定めによる監査範囲の限定） — (Limitation of Scope of Audit by Provisions of Articles of Incorporation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-389 · https://japanlaw.org/en/companies-act/art-389 · https://japanlaw.org/l/417AC0000000086/art-389 **第一項** 公開会社でない株式会社（監査役会設置会社及び会計監査人設置会社を除く。）は、第三百八十一条第一項の規定にかかわらず、その監査役の監査の範囲を会計に関するものに限定する旨を定款で定めることができる。 art-389/par-1 · https://japanlaw.org/en/companies-act/art-389/par-1 · https://japanlaw.org/l/417AC0000000086/art-389/par-1 A stock company which is not a public company (excluding a company with board of company auditors and company with financial auditor) may provide in the articles of incorporation that the scope of the audit by its company auditors is limited to an audit related to accounting, notwithstanding the provisions of Article 381, paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定による定款の定めがある株式会社の監査役は、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-389/par-2 · https://japanlaw.org/en/companies-act/art-389/par-2 · https://japanlaw.org/l/417AC0000000086/art-389/par-2 company auditors of a stock company that has the provisions of the articles of incorporation under the provisions of the preceding paragraph must prepare audit reports pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の監査役は、取締役が株主総会に提出しようとする会計に関する議案、書類その他の法務省令で定めるものを調査し、その調査の結果を株主総会に報告しなければならない。 art-389/par-3 · https://japanlaw.org/en/companies-act/art-389/par-3 · https://japanlaw.org/l/417AC0000000086/art-389/par-3 The company auditors under the preceding paragraph must investigate the proposals, documents and other items prescribed by Ministry of Justice Order that are related to accounting which the directors intend to submit to a shareholders meeting, and report the results of that investigation to a shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第二項の監査役は、いつでも、次に掲げるものの閲覧及び謄写をし、又は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会計に関する報告を求めることができる。 art-389/par-4 · https://japanlaw.org/en/companies-act/art-389/par-4 · https://japanlaw.org/l/417AC0000000086/art-389/par-4 The company auditors under paragraph (2) may at any time inspect or copy the following things, or request reports on accounting from directors and accounting advisors as well as managers or other employees: Ministry of Justice translation — Japanese Law Translation Database System **一** 会計帳簿又はこれに関する資料が書面をもって作成されているときは、当該書面 art-389/par-4/item-1 · https://japanlaw.org/en/companies-act/art-389/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-389/par-4/item-1 if the account books or the materials relating thereto are prepared in writing, relevant documents; or Ministry of Justice translation — Japanese Law Translation Database System **二** 会計帳簿又はこれに関する資料が電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を法務省令で定める方法により表示したもの art-389/par-4/item-2 · https://japanlaw.org/en/companies-act/art-389/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-389/par-4/item-2 if an account book or material relating thereto has been prepared as an electronic or magnetic record, anything that is used in a manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第二項の監査役は、その職務を行うため必要があるときは、株式会社の子会社に対して会計に関する報告を求め、又は株式会社若しく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-389/par-5 · https://japanlaw.org/en/companies-act/art-389/par-5 · https://japanlaw.org/l/417AC0000000086/art-389/par-5 If it is necessary for the purpose of performing duties of a company auditor under paragraph (2), a company auditor may request reports on accounting from a subsidiary company of the stock company, or investigate the status of the operations and financial status of the stock company or of its subsidiary company. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 前項の子会社は、正当な理由があるときは、同項の規定による報告又は調査を拒むことができる。 art-389/par-6 · https://japanlaw.org/en/companies-act/art-389/par-6 · https://japanlaw.org/l/417AC0000000086/art-389/par-6 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 **第七項** 第三百八十一条から第三百八十六条までの規定は、第一項の規定による定款の定めがある株式会社については、適用しない。 art-389/par-7 · https://japanlaw.org/en/companies-act/art-389/par-7 · https://japanlaw.org/l/417AC0000000086/art-389/par-7 The provisions from Article 381 through Article 386 do not apply to a stock company which has provisions of the articles of incorporation pursuant to the provisions of paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-389/par-1: 第三百八十一条第一項 → 会社法 第三百八十一条第一項 (Article 381, paragraph (1)), art-381/par-1 — https://japanlaw.org/en/companies-act/art-381/par-1 · https://japanlaw.org/l/417AC0000000086/art-381/par-1 - art-389/par-2: 前項 → 会社法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/companies-act/art-389/par-1 · https://japanlaw.org/l/417AC0000000086/art-389/par-1 - art-389/par-3: 前項 → 会社法 第三百八十九条第二項 (Article 389, paragraph (2)), art-389/par-2 — https://japanlaw.org/en/companies-act/art-389/par-2 · https://japanlaw.org/l/417AC0000000086/art-389/par-2 - art-389/par-4: 第二項 → 会社法 第三百八十九条第二項 (Article 389, paragraph (2)), art-389/par-2 — https://japanlaw.org/en/companies-act/art-389/par-2 · https://japanlaw.org/l/417AC0000000086/art-389/par-2 - art-389/par-5: 第二項 → 会社法 第三百八十九条第二項 (Article 389, paragraph (2)), art-389/par-2 — https://japanlaw.org/en/companies-act/art-389/par-2 · https://japanlaw.org/l/417AC0000000086/art-389/par-2 - art-389/par-6: 前項 → 会社法 第三百八十九条第五項 (Article 389, paragraph (5)), art-389/par-5 — https://japanlaw.org/en/companies-act/art-389/par-5 · https://japanlaw.org/l/417AC0000000086/art-389/par-5 - art-389/par-7: 第三百八十一条から第三百八十六条まで → 会社法 第三百八十一条 (Article 381), art-381 — https://japanlaw.org/en/companies-act/art-381 · https://japanlaw.org/l/417AC0000000086/art-381 - art-389/par-7: 第三百八十一条から第三百八十六条まで → 会社法 第三百八十二条 (Article 382), art-382 — https://japanlaw.org/en/companies-act/art-382 · https://japanlaw.org/l/417AC0000000086/art-382 - art-389/par-7: 第三百八十一条から第三百八十六条まで → 会社法 第三百八十三条 (Article 383), art-383 — https://japanlaw.org/en/companies-act/art-383 · https://japanlaw.org/l/417AC0000000086/art-383 - art-389/par-7: 第三百八十一条から第三百八十六条まで → 会社法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/en/companies-act/art-384 · https://japanlaw.org/l/417AC0000000086/art-384 - art-389/par-7: 第三百八十一条から第三百八十六条まで → 会社法 第三百八十五条 (Article 385), art-385 — https://japanlaw.org/en/companies-act/art-385 · https://japanlaw.org/l/417AC0000000086/art-385 - art-389/par-7: 第三百八十一条から第三百八十六条まで → 会社法 第三百八十六条 (Article 386), art-386 — https://japanlaw.org/en/companies-act/art-386 · https://japanlaw.org/l/417AC0000000086/art-386 - art-389/par-7: 第一項 → 会社法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/companies-act/art-389/par-1 · https://japanlaw.org/l/417AC0000000086/art-389/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 会社法 第三百八十九条第二項（定款の定めによる監査範囲の限定） — https://japanlaw.org/en/companies-act/art-389/par-2 · https://japanlaw.org/l/417AC0000000086/art-389/par-2 - 会社法 第三百八十九条第三項（定款の定めによる監査範囲の限定） — https://japanlaw.org/en/companies-act/art-389/par-3 · https://japanlaw.org/l/417AC0000000086/art-389/par-3 - 会社法 第三百八十九条第四項（定款の定めによる監査範囲の限定） — https://japanlaw.org/en/companies-act/art-389/par-4 · https://japanlaw.org/l/417AC0000000086/art-389/par-4 - 会社法 第三百八十九条第五項（定款の定めによる監査範囲の限定） — https://japanlaw.org/en/companies-act/art-389/par-5 · https://japanlaw.org/l/417AC0000000086/art-389/par-5 - 会社法 第三百八十九条第六項（定款の定めによる監査範囲の限定） — https://japanlaw.org/en/companies-act/art-389/par-6 · https://japanlaw.org/l/417AC0000000086/art-389/par-6 - 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