# 会社法 / Companies Act — 第三百八十八条 (Article 388)
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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: 第三百八十八条 (Article 388)（費用等の請求） — address `art-388`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-388
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-388
- 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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### 第三百八十八条（費用等の請求） — (Requests for Indemnification of Expenses)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-388 · https://japanlaw.org/ja/companies-act/art-388 · https://japanlaw.org/l/417AC0000000086/art-388
**第一項** 監査役がその職務の執行について監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）に対して次に掲げる請求をしたときは、当該監査役設置会社は、当該請求に係る費用又は債務が当該監査役の職務の執行に必要でないことを証明した場合を除き、これを拒むことができない。
art-388/par-1 · https://japanlaw.org/ja/companies-act/art-388/par-1 · https://japanlaw.org/l/417AC0000000086/art-388/par-1
If company auditors make the following requests to a company with company auditor (including a stock company the articles of incorporation of which provide that the scope of the audit by its company auditors is limited to an audit related to accounting) with respect to the execution of their duties, relevant company with company auditor may not refuse relevant request except if it proves that the expense or debt relating to relevant request is not necessary for the execution of the duties of relevant company auditors:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 費用の前払の請求
art-388/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-388/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-388/par-1/item-1
requests for advancement of expenses;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 支出した費用及び支出の日以後におけるその利息の償還の請求
art-388/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-388/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-388/par-1/item-2
requests for indemnification of the expenses paid and the interests thereon from and including the day of the payment; or
Ministry of Justice translation — Japanese Law Translation Database System
**三** 負担した債務の債権者に対する弁済（当該債務が弁済期にない場合にあっては、相当の担保の提供）の請求
art-388/par-1/item-3 · https://japanlaw.org/ja/companies-act/art-388/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-388/par-1/item-3
requests for the payment (or, if the debt is not yet due, the provision of reasonable security) to the creditor of a debt incurred.
Ministry of Justice translation — Japanese Law Translation Database System
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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 224 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17