# 会社法 / Companies Act — 第四百三十九条 (Article 439) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-439. 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: 第四百三十九条 (Article 439)（会計監査人設置会社の特則） — address `art-439` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-439 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-439 - 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. --- ### 第四百三十九条（会計監査人設置会社の特則） — (Special Provisions on Companies with Financial Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-439 · https://japanlaw.org/en/companies-act/art-439 · https://japanlaw.org/l/417AC0000000086/art-439 **第一項** 会計監査人設置会社については、第四百三十六条第三項の承認を受けた計算書類が法令及び定款に従い株式会社の財産及び損益の状況を正しく表示しているものとして法務省令で定める要件に該当する場合には、前条第二項の規定は、適用しない。この場合においては、取締役は、当該計算書類の内容を定時株主総会に報告しなければならない。 art-439/par-1 · https://japanlaw.org/en/companies-act/art-439/par-1 · https://japanlaw.org/l/417AC0000000086/art-439/par-1 With respect to companies with financial auditor, if the financial statements that have been approved pursuant to Article 436, paragraph (3) satisfy the requirements prescribed by Ministry of Justice Order as statements that accurately indicate the status of the assets and profits and losses of a stock company in compliance with laws and regulations and the articles of incorporation, the provisions of paragraph (2) of the preceding Article do not apply. In these cases, directors must report the contents of relevant financial statements to the annual shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-439/par-1: 第四百三十六条第三項 → 会社法 第四百三十六条第三項 (Article 436, paragraph (3)), art-436/par-3 — https://japanlaw.org/en/companies-act/art-436/par-3 · https://japanlaw.org/l/417AC0000000086/art-436/par-3 - art-439/par-1: 前条第二項 → 会社法 第四百三十八条第二項 (Article 438, paragraph (2)), art-438/par-2 — https://japanlaw.org/en/companies-act/art-438/par-2 · https://japanlaw.org/l/417AC0000000086/art-438/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 会社法 第二条第一項第六号イ（定義） — https://japanlaw.org/en/companies-act/art-2/par-1/item-6/sub-1 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-6/sub-1 - 会社法 第二条第一項第二十四号（定義） — https://japanlaw.org/en/companies-act/art-2/par-1/item-24 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-24 - 会社法 第三百九条第二項第九号ロ（株主総会の決議） — https://japanlaw.org/en/companies-act/art-309/par-2/item-9/sub-2 · https://japanlaw.org/l/417AC0000000086/art-309/par-2/item-9/sub-2 - 会社法 第四百四十九条第一項第二号（債権者の異議） — https://japanlaw.org/en/companies-act/art-449/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-449/par-1/item-2 - 会社法 第四百六十五条第一項（欠損が生じた場合の責任） — https://japanlaw.org/en/companies-act/art-465/par-1 · https://japanlaw.org/l/417AC0000000086/art-465/par-1 - 会社法 第四百六十五条第一項第十号イ（欠損が生じた場合の責任） — https://japanlaw.org/en/companies-act/art-465/par-1/item-10/sub-1 · https://japanlaw.org/l/417AC0000000086/art-465/par-1/item-10/sub-1 --- ## 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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17