# 会社法 / Companies Act — 第三百三十七条 (Article 337) - 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: 第三百三十七条 (Article 337)（会計監査人の資格等） — address `art-337` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-337 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-337 - 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. --- ### 第三百三十七条（会計監査人の資格等） — (Qualifications of Financial Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-337 · https://japanlaw.org/ja/companies-act/art-337 · https://japanlaw.org/l/417AC0000000086/art-337 **第一項** 会計監査人は、公認会計士又は監査法人でなければならない。 art-337/par-1 · https://japanlaw.org/ja/companies-act/art-337/par-1 · https://japanlaw.org/l/417AC0000000086/art-337/par-1 A financial auditor must be a certified public accountant or an audit corporation. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計監査人に選任された監査法人は、その社員の中から会計監査人の職務を行うべき者を選定し、これを株式会社に通知しなければならない。この場合においては、次項第二号に掲げる者を選定することはできない。 art-337/par-2 · https://japanlaw.org/ja/companies-act/art-337/par-2 · https://japanlaw.org/l/417AC0000000086/art-337/par-2 An audit corporation which has been elected as a financial auditor must appoint, from among its members, a person who is in charge of the affairs of a financial auditor, and notify the stock company to that effect. In these cases, the person set forth in item (ii) of the following paragraph may not be appointed. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 次に掲げる者は、会計監査人となることができない。 art-337/par-3 · https://japanlaw.org/ja/companies-act/art-337/par-3 · https://japanlaw.org/l/417AC0000000086/art-337/par-3 The following persons may not act as financial auditors: Ministry of Justice translation — Japanese Law Translation Database System **一** 公認会計士法の規定により、第四百三十五条第二項に規定する計算書類について監査をすることができない者 art-337/par-3/item-1 · https://japanlaw.org/ja/companies-act/art-337/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-337/par-3/item-1 a person who, pursuant to the provisions of the Certified Public Accountant Act, may not audit the financial statement provided for in Article 435, paragraph (2); Ministry of Justice translation — Japanese Law Translation Database System **二** 株式会社の子会社若しくはその取締役、会計参与、監査役若しくは執行役から公認会計士若しく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又はその配偶者 art-337/par-3/item-2 · https://japanlaw.org/ja/companies-act/art-337/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-337/par-3/item-2 a person who is in continuous receipt of remuneration from a subsidiary company of the stock company, or from a director, accounting advisor, company auditor or executive officer of that subsidiary, for operations other than the operations of the certified public accountant or audit corporation, or the spouse of that person; or Ministry of Justice translation — Japanese Law Translation Database System **三** 監査法人でその社員の半数以上が前号に掲げる者であるもの art-337/par-3/item-3 · https://japanlaw.org/ja/companies-act/art-337/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-337/par-3/item-3 an audit corporation half or more of its members of which are persons set forth in the above items. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-337/par-2: 次項第二号 → 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/art-337/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-337/par-3/item-2 - art-337/par-3/item-1: 第四百三十五条第二項 → 会社法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/companies-act/art-435/par-2 · https://japanlaw.org/l/417AC0000000086/art-435/par-2 - art-337/par-3/item-3: 前号 → 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/art-337/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-337/par-3/item-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 会社法 第三十九条第四項 — https://japanlaw.org/ja/companies-act/art-39/par-4 · https://japanlaw.org/l/417AC0000000086/art-39/par-4 - 会社法 第三百三十七条第二項（会計監査人の資格等） — https://japanlaw.org/ja/companies-act/art-337/par-2 · https://japanlaw.org/l/417AC0000000086/art-337/par-2 - 会社法 第三百三十七条第三項第三号（会計監査人の資格等） — https://japanlaw.org/ja/companies-act/art-337/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-337/par-3/item-3 - 会社法 第三百四十六条第五項（役員等に欠員を生じた場合の措置） — https://japanlaw.org/ja/companies-act/art-346/par-5 · https://japanlaw.org/l/417AC0000000086/art-346/par-5 - 会社法 第三百九十六条第五項第一号（会計監査人の権限等） — https://japanlaw.org/ja/companies-act/art-396/par-5/item-1 · https://japanlaw.org/l/417AC0000000086/art-396/par-5/item-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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17