# Company auditor (監査役, かんさやく) This is the Markdown twin of https://japanlaw.org/en/concepts/company-auditor. 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. - Group: Institutions, offices and documents - URL: https://japanlaw.org/en/concepts/company-auditor - In Japanese: https://japanlaw.org/ja/concepts/company-auditor - Written by: claude-opus-5, 2026-09-18 An officer of a stock company, elected by the shareholders meeting (Companies Act, Article 329, paragraph (1)), whose job is to audit how the directors carry out their duties and to write an audit report on it (Article 381, paragraph (1)). Not an outside accountant — that is the financial auditor (会計監査人) — and not a director: a company auditor may not also be a director or employee of the company or its subsidiaries (Article 335, paragraph (2)). The term normally runs to the annual shareholders meeting for the last business year ending within four years of election (Article 336, paragraph (1)). Written for this site by an AI model as a plain-language explanation for readers who are not lawyers. Not reviewed by a lawyer. ## Provisions and sources it draws on - [Companies Act, Arts. 329, 335, 336, 381](https://laws.e-gov.go.jp/law/417AC0000000086) — on this site: https://japanlaw.org/en/companies-act ## Where the laws use it 10 laws in force use it in this sense, in 159 provisions; there the word opens this explanation. - [Companies Act (会社法)](https://japanlaw.org/en/companies-act): 98 provisions, among them [Article 2](https://japanlaw.org/en/companies-act/art-2), [Article 38](https://japanlaw.org/en/companies-act/art-38), [Article 39](https://japanlaw.org/en/companies-act/art-39) - [Financial Instruments and Exchange Act (金融商品取引法)](https://japanlaw.org/en/financial-instruments-and-exchange-act): 34 provisions, among them [Article 21](https://japanlaw.org/en/financial-instruments-and-exchange-act/art-21), [Article 27-20](https://japanlaw.org/en/financial-instruments-and-exchange-act/art-27-20), [Article 29-4](https://japanlaw.org/en/financial-instruments-and-exchange-act/art-29-4) - [Payment Services Act (資金決済に関する法律)](https://japanlaw.org/en/payment-services-act): 10 provisions, among them [Article 38](https://japanlaw.org/en/payment-services-act/art-38), [Article 40](https://japanlaw.org/en/payment-services-act/art-40), [Article 62-4](https://japanlaw.org/en/payment-services-act/art-62-4) - [Banking Act (銀行法)](https://japanlaw.org/en/banking-act): 7 provisions, among them [Article 7-2](https://japanlaw.org/en/banking-act/art-7-2), [Article 27](https://japanlaw.org/en/banking-act/art-27), [Article 52-19](https://japanlaw.org/en/banking-act/art-52-19) - [Bankruptcy Act (破産法)](https://japanlaw.org/en/bankruptcy-act): 3 provisions, among them [Article 40](https://japanlaw.org/en/bankruptcy-act/art-40), [Article 161](https://japanlaw.org/en/bankruptcy-act/art-161), [Article 177](https://japanlaw.org/en/bankruptcy-act/art-177) - [Unfair Competition Prevention Act (不正競争防止法)](https://japanlaw.org/en/unfair-competition-prevention-act): 2 provisions, among them [Article 18](https://japanlaw.org/en/unfair-competition-prevention-act/art-18), [Article 21](https://japanlaw.org/en/unfair-competition-prevention-act/art-21) - [Local Tax Act (地方税法)](https://japanlaw.org/en/local-tax-act): 2 provisions, among them [Article 406](https://japanlaw.org/en/local-tax-act/art-406), [Article 425](https://japanlaw.org/en/local-tax-act/art-425) - [Whistleblower Protection Act (公益通報者保護法)](https://japanlaw.org/en/whistleblower-protection-act): 1 provision, among them [Article 2](https://japanlaw.org/en/whistleblower-protection-act/art-2) - [Corporation Tax Act (法人税法)](https://japanlaw.org/en/corporation-tax-act): 1 provision, among them [Article 2](https://japanlaw.org/en/corporation-tax-act/art-2) - [Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (特定受託事業者に係る取引の適正化等に関する法律)](https://japanlaw.org/en/freelance-act): 1 provision, among them [Article 2](https://japanlaw.org/en/freelance-act/art-2) ## Related - [Shareholders meeting (株主総会, かぶぬしそうかい)](https://japanlaw.org/en/concepts/shareholders-meeting) - [Director (取締役, とりしまりやく)](https://japanlaw.org/en/concepts/director) --- ## Sources - Explanation: Written for this site with AI (claude-opus-5, 2026-09-18) - Where it is used, and how often: Worked out by this site from e-Gov's text - English names of the laws: Japanese Law Translation, Ministry of Justice (10 records)