# 会社法 / Companies Act — 第三百二十七条 (Article 327)

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- 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: 第三百二十七条 (Article 327)（取締役会等の設置義務等） — address `art-327`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-327
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-327
- 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.

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### 第三百二十七条（取締役会等の設置義務等） — (Obligations to Establish Board of Directors and Other Organizations)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-327 · https://japanlaw.org/ja/companies-act/art-327 · https://japanlaw.org/l/417AC0000000086/art-327</sup>

    **第一項**  次に掲げる株式会社は、取締役会を置かなければならない。
    <sup>art-327/par-1 · https://japanlaw.org/ja/companies-act/art-327/par-1 · https://japanlaw.org/l/417AC0000000086/art-327/par-1</sup>
    The following stock company must have a board of directors:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **一**  公開会社
      <sup>art-327/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-327/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-327/par-1/item-1</sup>
      a public company;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  監査役会設置会社
      <sup>art-327/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-327/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-327/par-1/item-2</sup>
      a company with board of company auditors;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **三**  監査等委員会設置会社
      <sup>art-327/par-1/item-3 · https://japanlaw.org/ja/companies-act/art-327/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-327/par-1/item-3</sup>
      a company with audit and supervisory committee;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **四**  指名委員会等設置会社
      <sup>art-327/par-1/item-4 · https://japanlaw.org/ja/companies-act/art-327/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-327/par-1/item-4</sup>
      a company with nominating committee, etc.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第二項**  取締役会設置会社（監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役を置かなければならない。ただし、公開会社でない会計参与設置会社については、この限りでない。
    <sup>art-327/par-2 · https://japanlaw.org/ja/companies-act/art-327/par-2 · https://japanlaw.org/l/417AC0000000086/art-327/par-2</sup>
    A company with board of directors (excluding company with audit and supervisory committees and company with nominating committee, etc.) must have a company auditor; provided, however, that this does not apply to a company with accounting advisor that is not a public company.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第三項**  会計監査人設置会社（監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役を置かなければならない。
    <sup>art-327/par-3 · https://japanlaw.org/ja/companies-act/art-327/par-3 · https://japanlaw.org/l/417AC0000000086/art-327/par-3</sup>
    A company with financial auditor (excluding a company with audit and supervisory committees and company with nominating committee, etc.) must have a company auditor.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第四項**  監査等委員会設置会社及び指名委員会等設置会社は、監査役を置いてはならない。
    <sup>art-327/par-4 · https://japanlaw.org/ja/companies-act/art-327/par-4 · https://japanlaw.org/l/417AC0000000086/art-327/par-4</sup>
    A company with audit and supervisory committees and company with nominating committee, etc. may not have a company auditor.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第五項**  監査等委員会設置会社及び指名委員会等設置会社は、会計監査人を置かなければならない。
    <sup>art-327/par-5 · https://japanlaw.org/ja/companies-act/art-327/par-5 · https://japanlaw.org/l/417AC0000000086/art-327/par-5</sup>
    A company with audit and supervisory committees and company with nominating committee, etc. must have a financial auditor.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第六項**  指名委員会等設置会社は、監査等委員会を置いてはならない。
    <sup>art-327/par-6 · https://japanlaw.org/ja/companies-act/art-327/par-6 · https://japanlaw.org/l/417AC0000000086/art-327/par-6</sup>
    A company with nominating committee, etc. must not have an audit and supervisory committee.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## 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