# 会社法 / Companies Act — 第三百九十八条 (Article 398) - 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: 第三百九十八条 (Article 398)（定時株主総会における会計監査人の意見の陳述） — address `art-398` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-398 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-398 - 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. --- ### 第三百九十八条（定時株主総会における会計監査人の意見の陳述） — (Statement of Opinions of Financial Auditors at Annual Shareholders Meeting) caption: Ministry of Justice translation — Japanese Law Translation Database System art-398 · https://japanlaw.org/en/companies-act/art-398 · https://japanlaw.org/l/417AC0000000086/art-398 **第一項** 第三百九十六条第一項に規定する書類が法令又は定款に適合するかどうかについて会計監査人が監査役と意見を異にするときは、会計監査人（会計監査人が監査法人である場合にあっては、その職務を行うべき社員。次項において同じ。）は、定時株主総会に出席して意見を述べることができる。 art-398/par-1 · https://japanlaw.org/en/companies-act/art-398/par-1 · https://japanlaw.org/l/417AC0000000086/art-398/par-1 If a financial auditor's opinion on whether or not the statements provided for in Article 396, paragraph (1) comply with laws and regulations or the articles of incorporation differs from those of the company auditors, the financial auditor (if financial auditors are audit corporation or tax accountancy corporations, referring to the members who are to perform their duties; the same applies in the following paragraph) may attend the annual shareholders meeting and state their opinion. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 定時株主総会において会計監査人の出席を求める決議があったときは、会計監査人は、定時株主総会に出席して意見を述べなければならない。 art-398/par-2 · https://japanlaw.org/en/companies-act/art-398/par-2 · https://japanlaw.org/l/417AC0000000086/art-398/par-2 If a resolution that requires the attendance of financial auditors is passed at an annual shareholders meeting, the financial auditors must attend the shareholders meeting and state their opinions. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 監査役会設置会社における第一項の規定の適用については、同項中「監査役」とあるのは、「監査役会又は監査役」とする。 art-398/par-3 · https://japanlaw.org/en/companies-act/art-398/par-3 · https://japanlaw.org/l/417AC0000000086/art-398/par-3 For the purpose of the application of the provisions of paragraph (1) to a company with board of company auditors, the term "company auditors" in that paragraph is deemed to be replaced with "board of company auditors or company auditors". Ministry of Justice translation — Japanese Law Translation Database System **第四項** 監査等委員会設置会社における第一項の規定の適用については、同項中「監査役」とあるのは、「監査等委員会又は監査等委員」とする。 art-398/par-4 · https://japanlaw.org/en/companies-act/art-398/par-4 · https://japanlaw.org/l/417AC0000000086/art-398/par-4 For the purpose of the application of the provisions of paragraphs (1) to a company with audit and supervisory committee, the term "company auditor" in the same paragraph is deemed to be replaced with "audit and supervisory committee or audit and supervisory committee members". Ministry of Justice translation — Japanese Law Translation Database System **第五項** 指名委員会等設置会社における第一項の規定の適用については、同項中「監査役」とあるのは、「監査委員会又はその委員」とする。 art-398/par-5 · https://japanlaw.org/en/companies-act/art-398/par-5 · https://japanlaw.org/l/417AC0000000086/art-398/par-5 For the purpose of the application of the provisions of paragraph (1) to a company with nominating committee, etc., the term "company auditors" in that paragraph is deemed to be replaced with "audit committee or its committee members". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-398/par-1: 第三百九十六条第一項 → 会社法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/en/companies-act/art-396/par-1 · https://japanlaw.org/l/417AC0000000086/art-396/par-1 - art-398/par-1: 次項 → 会社法 第三百九十八条第二項 (Article 398, paragraph (2)), art-398/par-2 — https://japanlaw.org/en/companies-act/art-398/par-2 · https://japanlaw.org/l/417AC0000000086/art-398/par-2 - art-398/par-3: 第一項 → 会社法 第三百九十八条第一項 (Article 398, paragraph (1)), art-398/par-1 — https://japanlaw.org/en/companies-act/art-398/par-1 · https://japanlaw.org/l/417AC0000000086/art-398/par-1 - art-398/par-4: 第一項 → 会社法 第三百九十八条第一項 (Article 398, paragraph (1)), art-398/par-1 — https://japanlaw.org/en/companies-act/art-398/par-1 · https://japanlaw.org/l/417AC0000000086/art-398/par-1 - art-398/par-5: 第一項 → 会社法 第三百九十八条第一項 (Article 398, paragraph (1)), art-398/par-1 — https://japanlaw.org/en/companies-act/art-398/par-1 · https://japanlaw.org/l/417AC0000000086/art-398/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 会社法 第三百九条第五項（株主総会の決議） — https://japanlaw.org/en/companies-act/art-309/par-5 · https://japanlaw.org/l/417AC0000000086/art-309/par-5 - 会社法 第三百九十八条第一項（定時株主総会における会計監査人の意見の陳述） — https://japanlaw.org/en/companies-act/art-398/par-1 · https://japanlaw.org/l/417AC0000000086/art-398/par-1 - 会社法 第三百九十八条第三項（定時株主総会における会計監査人の意見の陳述） — https://japanlaw.org/en/companies-act/art-398/par-3 · https://japanlaw.org/l/417AC0000000086/art-398/par-3 - 会社法 第三百九十八条第四項（定時株主総会における会計監査人の意見の陳述） — https://japanlaw.org/en/companies-act/art-398/par-4 · https://japanlaw.org/l/417AC0000000086/art-398/par-4 - 会社法 第三百九十八条第五項（定時株主総会における会計監査人の意見の陳述） — https://japanlaw.org/en/companies-act/art-398/par-5 · https://japanlaw.org/l/417AC0000000086/art-398/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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17