# 会社法 / Companies Act — 第三百三十八条 (Article 338) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-338. 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: 第三百三十八条 (Article 338)（会計監査人の任期） — address `art-338` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-338 - e-Gov law ID: 417AC0000000086 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第三百三十八条（会計監査人の任期） — (Financial Auditors' Terms of Office) caption: Ministry of Justice translation — Japanese Law Translation Database System art-338 · https://japanlaw.org/ja/companies-act/art-338 **第一項** 会計監査人の任期は、選任後一年以内に終了する事業年度のうち最終のものに関する定時株主総会の終結の時までとする。 art-338/par-1 · https://japanlaw.org/ja/companies-act/art-338/par-1 A financial auditor's term of office continues until the conclusion of the annual shareholders meeting for the last business year which ends within one year from the time of their election. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計監査人は、前項の定時株主総会において別段の決議がされなかったときは、当該定時株主総会において再任されたものとみなす。 art-338/par-2 · https://japanlaw.org/ja/companies-act/art-338/par-2 Unless otherwise resolved at the annual shareholders meeting under the preceding paragraph, financial auditors are deemed to have been re-elected at relevant annual shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前二項の規定にかかわらず、会計監査人設置会社が会計監査人を置く旨の定款の定めを廃止する定款の変更をした場合には、会計監査人の任期は、当該定款の変更の効力が生じた時に満了する。 art-338/par-3 · https://japanlaw.org/ja/companies-act/art-338/par-3 Notwithstanding the provisions of the preceding two paragraphs, in cases where a company with financial auditor makes any amendment in the articles of incorporation to repeal the provisions of the articles of incorporation to the effect that it has a financial auditor, the financial auditor's term of office expires when relevant amendment in the articles of incorporation takes effect. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-338/par-2: 前項 → 会社法 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/ja/companies-act/art-338/par-1 - art-338/par-3: 前二項 → 会社法 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/ja/companies-act/art-338/par-1 - art-338/par-3: 前二項 → 会社法 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — https://japanlaw.org/ja/companies-act/art-338/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 会社法 第三百三十八条第二項（会計監査人の任期） — https://japanlaw.org/ja/companies-act/art-338/par-2 - 会社法 第三百三十八条第三項（会計監査人の任期） — https://japanlaw.org/ja/companies-act/art-338/par-3 --- ## 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 229 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17