# 会社法 / Companies Act — 第九節 (Part 2, Chapter 4, Section 9) This is the Markdown twin of https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9. 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: 第九節 (Part 2, Chapter 4, Section 9) — address `pt-2/ch-4/sec-9` - Text: the text as amended with effect from 2027-04-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_508AC0000000064) - URL (this text's page, at this provision): https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/companies-act/pt-2/ch-4/sec-9 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第九節　会計監査人 — Section 9 Financial Auditors heading: Ministry of Justice translation — Japanese Law Translation Database System pt-2/ch-4/sec-9 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9 ### 第三百九十六条（会計監査人の権限等） — (Authority of Financial Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-396 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396 **第一項** 会計監査人は、次章の定めるところにより、株式会社の計算書類及びその附属明細書、臨時計算書類並びに連結計算書類を監査する。この場合において、会計監査人は、法務省令で定めるところにより、会計監査報告を作成しなければならない。 art-396/par-1 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-1 Financial auditors audit the financial statements and the annexed detailed statements thereof, the provisional financial statements as well as the consolidated financial statements of a stock company pursuant to the provisions of the following Chapter. In these cases, financial auditors must prepare financial audit reports pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計監査人は、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、会計に関する報告を求めることができる。 art-396/par-2 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-2 Financial auditors may at any time inspect and 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-396/par-2/item-1 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-2/item-1 if account books or materials relating thereto are prepared in writing, relevant documents; and 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-396/par-2/item-2 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-2/item-2 if an account book or material relating thereto has been prepared as an electronic or magnetic record, anything that is used in the 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 **第三項** 会計監査人は、その職務を行うため必要があるときは、会計監査人設置会社の子会社に対して会計に関する報告を求め、又は会計監査人設置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-396/par-3 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-3 Financial auditors may, if it is necessary for the purpose of performing duties of the financial auditors, request reports on accounting from a subsidiary company of the company with financial auditor, or investigate the status of the operations and financial status of the company with financial auditor or of its subsidiary company. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項の子会社は、正当な理由があるときは、同項の報告又は調査を拒むことができる。 art-396/par-4 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-4 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 **第五項** 会計監査人は、その職務を行うに当たっては、次のいずれかに該当する者を使用してはならない。 art-396/par-5 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-5 Financial auditors may not employ a person set forth in any of the following items in performing their duties: Ministry of Justice translation — Japanese Law Translation Database System **一** 第三百三十七条第三項第一号又は第二号に掲げる者 art-396/par-5/item-1 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-5/item-1 a person set forth in Article 337, paragraph (3), item (i) or item (ii); Ministry of Justice translation — Japanese Law Translation Database System **二** 会計監査人設置会社又はその子会社の取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人である者 art-396/par-5/item-2 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-5/item-2 a person who is a director, accounting advisor, company auditor, executive officer or employee, including a manager, of a company with financial auditor or of its subsidiary company; or Ministry of Justice translation — Japanese Law Translation Database System **三** 会計監査人設置会社又はその子会社から公認会計士又は監査法人の業務以外の業務により継続的な報酬を受けている者 art-396/par-5/item-3 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-5/item-3 a person who is in continuous receipt of remuneration from a company with financial auditor or its subsidiary company for operations other than the operations of the certified public accountant or audit corporation. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 指名委員会等設置会社における第二項の規定の適用については、同項中「取締役」とあるのは、「執行役、取締役」とする。 art-396/par-6 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-6 For the purpose of the application of the provisions of paragraph (2) to a company with nominating committee, etc., the term "directors" in that paragraph is deemed to be replaced with "executive officers, directors". Ministry of Justice translation — Japanese Law Translation Database System ### 第三百九十七条（監査役に対する報告） — (Report to Company Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-397 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397 **第一項** 会計監査人は、その職務を行うに際して取締役の職務の執行に関し不正の行為又は法令若しくは定款に違反する重大な事実があることを発見したときは、遅滞なく、これを監査役に報告しなければならない。 art-397/par-1 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/par-1 If financial auditors detect, during the performance of their duties, misconduct or material facts in violation of laws and regulations or the articles of incorporation in connection with the execution of the duties of the directors, they must report the same to the company auditors without delay. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 監査役は、その職務を行うため必要があるときは、会計監査人に対し、その監査に関する報告を求めることができる。 art-397/par-2 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/par-2 If it is necessary for the purpose of performing their duties, company auditors may request reports on the financial auditors' audits from the financial auditors. 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」とする。 art-397/par-3 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/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". 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及び第二項の規定の適用については、第一項中「監査役」とあるのは「監査等委員会」と、第二項中「監査役」とあるのは「監査等委員会が選定した監査等委員」とする。 art-397/par-4 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/par-4 For the purpose of application of the provisions of paragraphs (1) and (2) to a company with audit and supervisory committee, the term "company auditor" in paragraph (1) is deemed to be replaced with "audit and supervisory committee" and the term "company auditor" in paragraph (2) is deemed to be replaced with "audit and supervisory committee member appointed by the audit and supervisory committee". 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及び第二項の規定の適用については、第一項中「取締役」とあるのは「執行役又は取締役」と、「監査役」とあるのは「監査委員会」と、第二項中「監査役」とあるのは「監査委員会が選定した監査委員会の委員」とする。 art-397/par-5 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/par-5 For the purpose of the application of the provisions of paragraph (1) and paragraph (2) to a company with nominating committee, etc., the term "directors" in paragraph (1) is deemed to be replaced with "executive officers or directors", the term "company auditors" in the same paragraph is deemed to be replaced with "audit committee", and the term "company auditors" in paragraph (2) is deemed to be replaced with "committee members of the audit committee who are appointed by the audit committee". Ministry of Justice translation — Japanese Law Translation Database System ### 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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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 ### 第三百九十九条（会計監査人の報酬等の決定に関する監査役の関与） — (Involvement of Company Auditors in Decision on Remunerations for Financial Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-399 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-399 **第一項** 取締役は、会計監査人又は一時会計監査人の職務を行うべき者の報酬等を定める場合には、監査役（監査役が二人以上ある場合にあっては、その過半数）の同意を得なければならない。 art-399/par-1 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-399/par-1 Directors must obtain the consent of the company auditor (if there are two or more company auditors, the majority of the company auditors) if the directors fix the remunerations for financial auditors or persons who are to temporarily perform the duties of financial auditors. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 監査役会設置会社における前項の規定の適用については、同項中「監査役（監査役が二人以上ある場合にあっては、その過半数）」とあるのは、「監査役会」とする。 art-399/par-2 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-399/par-2 For the purpose of the application of the preceding paragraph to a company with board of company auditors, the phrase "company auditor (if there are two or more company auditors, the majority of the company auditors)" in that paragraph is deemed to be replaced with "board of company auditors". Ministry of Justice translation — Japanese Law Translation Database System **第三項** 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（監査役が二人以上ある場合にあっては、その過半数）」とあるのは、「監査等委員会」とする。 art-399/par-3 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-399/par-3 For the purpose of the application of the provisions of paragraphs (1) to a company with audit and supervisory committee, the phrase "company auditor (if there are two or more company auditors, the majority of the company auditors)" in the same paragraph is deemed to be replaced with "audit and supervisory committee". Ministry of Justice translation — Japanese Law Translation Database System **第四項** 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（監査役が二人以上ある場合にあっては、その過半数）」とあるのは、「監査委員会」とする。 art-399/par-4 · https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-399/par-4 For the purpose of the application of the provisions of paragraph (1) to a company with nominating committee, etc., the phrase "company auditor (if there are two or more company auditors, the majority of the company auditors)" in that paragraph is deemed to be replaced with "audit committee". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-396/par-4: 前項 → 会社法 第三百九十六条第三項 (Article 396, paragraph (3)), art-396/par-3 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-3 - art-396/par-5/item-1: 第三百三十七条第三項第一号 → 会社法 第三百三十七条第三項第一号 (Article 337, paragraph (3), item (i)), art-337/par-3/item-1 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-3/from-art-336#art-337/par-3/item-1 - art-396/par-5/item-1: 第二号 → 会社法 第三百三十七条第三項第二号 (Article 337, paragraph (3), item (ii)), art-337/par-3/item-2 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-3/from-art-336#art-337/par-3/item-2 - art-396/par-6: 第二項 → 会社法 第三百九十六条第二項 (Article 396, paragraph (2)), art-396/par-2 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-396/par-2 - art-397/par-3: 第一項 → 会社法 第三百九十七条第一項 (Article 397, paragraph (1)), art-397/par-1 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/par-1 - art-397/par-4: 第一項 → 会社法 第三百九十七条第一項 (Article 397, paragraph (1)), art-397/par-1 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/par-1 - art-397/par-4: 第二項 → 会社法 第三百九十七条第二項 (Article 397, paragraph (2)), art-397/par-2 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/par-2 - art-397/par-5: 第一項 → 会社法 第三百九十七条第一項 (Article 397, paragraph (1)), art-397/par-1 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/par-1 - art-397/par-5: 第二項 → 会社法 第三百九十七条第二項 (Article 397, paragraph (2)), art-397/par-2 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-397/par-2 - 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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#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/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-398/par-1 - art-399/par-2: 前項 → 会社法 第三百九十九条第一項 (Article 399, paragraph (1)), art-399/par-1 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-399/par-1 - art-399/par-3: 第一項 → 会社法 第三百九十九条第一項 (Article 399, paragraph (1)), art-399/par-1 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-399/par-1 - art-399/par-4: 第一項 → 会社法 第三百九十九条第一項 (Article 399, paragraph (1)), art-399/par-1 — https://japanlaw.org/ja/companies-act/amendments/20270401_508AC0000000064/text/pt-2/ch-4/sec-9#art-399/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 会社法 — the text as 令和八年法律第六十四号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/417AC0000000086/20270401_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