# 会社法 / Companies Act — 第四百四十四条 (Article 444) - 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: 第四百四十四条 (Article 444) — address `art-444` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-444 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-444 - 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. --- ### 第四百四十四条 art-444 · https://japanlaw.org/en/companies-act/art-444 · https://japanlaw.org/l/417AC0000000086/art-444 **第一項** 会計監査人設置会社は、法務省令で定めるところにより、各事業年度に係る連結計算書類（当該会計監査人設置会社及びその子会社から成る企業集団の財産及び損益の状況を示すために必要かつ適当なものとして法務省令で定めるものをいう。以下同じ。）を作成することができる。 art-444/par-1 · https://japanlaw.org/en/companies-act/art-444/par-1 · https://japanlaw.org/l/417AC0000000086/art-444/par-1 A company with financial auditor may, pursuant to the provisions of Ministry of Justice Order, prepare consolidated financial statements (meaning statements prescribed by Ministry of Justice Order as necessary and appropriate in order to indicate the status of the assets and profits and losses of a group of enterprises comprised of relevant company with financial auditor and its subsidiary companies; the same applies hereinafter) for each business year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 連結計算書類は、電磁的記録をもって作成することができる。 art-444/par-2 · https://japanlaw.org/en/companies-act/art-444/par-2 · https://japanlaw.org/l/417AC0000000086/art-444/par-2 Consolidated financial statements may be prepared as an electronic or magnetic record. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 事業年度の末日において大会社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は、当該事業年度に係る連結計算書類を作成しなければならない。 art-444/par-3 · https://japanlaw.org/en/companies-act/art-444/par-3 · https://japanlaw.org/l/417AC0000000086/art-444/par-3 An entity that is a large company as at the last day of a business year and must submit an annual securities report to the Prime Minister pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act must prepare consolidated financial statements for relevant business year. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 連結計算書類は、法務省令で定めるところにより、監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会）及び会計監査人の監査を受けなければならない。 art-444/par-4 · https://japanlaw.org/en/companies-act/art-444/par-4 · https://japanlaw.org/l/417AC0000000086/art-444/par-4 Consolidated financial statements must be audited by the company auditors (or, audit and supervisory committee for a company with audit and supervisory committee, and for a company with nominating committee, etc., by the audit committee) and financial auditors pursuant to the provisions of Ministry of Justice Order. machine translation, not official **第五項** 会計監査人設置会社が取締役会設置会社である場合には、前項の監査を受けた連結計算書類は、取締役会の承認を受けなければならない。 art-444/par-5 · https://japanlaw.org/en/companies-act/art-444/par-5 · https://japanlaw.org/l/417AC0000000086/art-444/par-5 If a company with financial auditor is a company with board of directors, the consolidated financial statements audited as provided for in the preceding paragraph must be approved by the board of directors. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 会計監査人設置会社が取締役会設置会社である場合には、取締役は、定時株主総会の招集の通知に際して、法務省令で定めるところにより、株主に対し、前項の承認を受けた連結計算書類を提供しなければならない。 art-444/par-6 · https://japanlaw.org/en/companies-act/art-444/par-6 · https://japanlaw.org/l/417AC0000000086/art-444/par-6 If a company with financial auditor is a company with board of directors, directors must, when giving notice to call annual shareholders meetings, provide to shareholders, pursuant to the provisions of Ministry of Justice Order, consolidated financial statements that have been approved as provided for in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第七項** 次の各号に掲げる会計監査人設置会社においては、取締役は、当該各号に定める連結計算書類を定時株主総会に提出し、又は提供しなければならない。この場合においては、当該各号に定める連結計算書類の内容及び第四項の監査の結果を定時株主総会に報告しなければならない。 art-444/par-7 · https://japanlaw.org/en/companies-act/art-444/par-7 · https://japanlaw.org/l/417AC0000000086/art-444/par-7 At companies with financial auditor set forth in the following items, directors must submit or provide the consolidated financial statements provided for in each relevant item to the annual shareholders meetings. In these cases, the contents of the consolidated financial statements provided for in each relevant item and the results of the audit under paragraph (4) must be reported to the annual shareholders meeting: Ministry of Justice translation — Japanese Law Translation Database System **一** 取締役会設置会社である会計監査人設置会社　第五項の承認を受けた連結計算書類 art-444/par-7/item-1 · https://japanlaw.org/en/companies-act/art-444/par-7/item-1 · https://japanlaw.org/l/417AC0000000086/art-444/par-7/item-1 a company with financial auditor which is a company with board of directors:consolidated financial statements approved as provided for in paragraph (5); Ministry of Justice translation — Japanese Law Translation Database System **二** 前号に掲げるもの以外の会計監査人設置会社　第四項の監査を受けた連結計算書類 art-444/par-7/item-2 · https://japanlaw.org/en/companies-act/art-444/par-7/item-2 · https://japanlaw.org/l/417AC0000000086/art-444/par-7/item-2 a company with financial auditor other than that set forth in the preceding item:consolidated financial statements audited as provided for in paragraph (4). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-444/par-3: 金融商品取引法第二十四条第一項 → 金融商品取引法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24/par-1 · https://japanlaw.org/l/323AC0000000025/art-24/par-1 - art-444/par-5: 前項 → 会社法 第四百四十四条第四項 (Article 444, paragraph (4)), art-444/par-4 — https://japanlaw.org/en/companies-act/art-444/par-4 · https://japanlaw.org/l/417AC0000000086/art-444/par-4 - art-444/par-6: 前項 → 会社法 第四百四十四条第五項 (Article 444, paragraph (5)), art-444/par-5 — https://japanlaw.org/en/companies-act/art-444/par-5 · https://japanlaw.org/l/417AC0000000086/art-444/par-5 - art-444/par-7: 第四項 → 会社法 第四百四十四条第四項 (Article 444, paragraph (4)), art-444/par-4 — https://japanlaw.org/en/companies-act/art-444/par-4 · https://japanlaw.org/l/417AC0000000086/art-444/par-4 - art-444/par-7/item-1: 第五項 → 会社法 第四百四十四条第五項 (Article 444, paragraph (5)), art-444/par-5 — https://japanlaw.org/en/companies-act/art-444/par-5 · https://japanlaw.org/l/417AC0000000086/art-444/par-5 - art-444/par-7/item-2: 前号 → 会社法 第四百四十四条第七項第一号 (Article 444, paragraph (7), item (i)), art-444/par-7/item-1 — https://japanlaw.org/en/companies-act/art-444/par-7/item-1 · https://japanlaw.org/l/417AC0000000086/art-444/par-7/item-1 - art-444/par-7/item-2: 第四項 → 会社法 第四百四十四条第四項 (Article 444, paragraph (4)), art-444/par-4 — https://japanlaw.org/en/companies-act/art-444/par-4 · https://japanlaw.org/l/417AC0000000086/art-444/par-4 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 会社法 第三百二十五条の二第一項第四号（電子提供措置をとる旨の定款の定め） — https://japanlaw.org/en/companies-act/art-325-2/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-325-2/par-1/item-4 - 会社法 第三百二十五条の三第一項第六号（電子提供措置） — https://japanlaw.org/en/companies-act/art-325-3/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-325-3/par-1/item-6 - 会社法 第三百二十五条の四第三項（株主総会の招集の通知等の特則） — https://japanlaw.org/en/companies-act/art-325-4/par-3 · https://japanlaw.org/l/417AC0000000086/art-325-4/par-3 - 会社法 第三百二十五条の七第一項（株主総会に関する規定の準用） — https://japanlaw.org/en/companies-act/art-325-7/par-1 · https://japanlaw.org/l/417AC0000000086/art-325-7/par-1 - 会社法 第三百七十四条第一項（会計参与の権限） — https://japanlaw.org/en/companies-act/art-374/par-1 · https://japanlaw.org/l/417AC0000000086/art-374/par-1 - 会社法 第三百七十六条第一項（取締役会への出席） — https://japanlaw.org/en/companies-act/art-376/par-1 · https://japanlaw.org/l/417AC0000000086/art-376/par-1 - 会社法 第三百九十九条の十三第五項第十四号（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-14 · https://japanlaw.org/l/417AC0000000086/art-399-13/par-5/item-14 - 会社法 第四百十六条第四項第十六号（指名委員会等設置会社の取締役会の権限） — https://japanlaw.org/en/companies-act/art-416/par-4/item-16 · https://japanlaw.org/l/417AC0000000086/art-416/par-4/item-16 - 会社法 第四百四十四条第五項 — https://japanlaw.org/en/companies-act/art-444/par-5 · https://japanlaw.org/l/417AC0000000086/art-444/par-5 - 会社法 第四百四十四条第六項 — https://japanlaw.org/en/companies-act/art-444/par-6 · https://japanlaw.org/l/417AC0000000086/art-444/par-6 - 会社法 第四百四十四条第七項 — https://japanlaw.org/en/companies-act/art-444/par-7 · https://japanlaw.org/l/417AC0000000086/art-444/par-7 - 会社法 第四百四十四条第七項第一号 — https://japanlaw.org/en/companies-act/art-444/par-7/item-1 · https://japanlaw.org/l/417AC0000000086/art-444/par-7/item-1 - 会社法 第四百四十四条第七項第二号 — https://japanlaw.org/en/companies-act/art-444/par-7/item-2 · https://japanlaw.org/l/417AC0000000086/art-444/par-7/item-2 - 会社法 第八百七十九条第四項（特別清算事件の管轄） — https://japanlaw.org/en/companies-act/art-879/par-4 · https://japanlaw.org/l/417AC0000000086/art-879/par-4 - 破産法 第五条第五項 — https://japanlaw.org/en/bankruptcy-act/art-5/par-5 · https://japanlaw.org/l/416AC0000000075/art-5/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 - claude-opus-5[1m] — Machine translation, batch companies-act-20260917T143643-001, translated 2026-09-17 - This site's parser, version 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17