# 会社法 / Companies Act — 第三百九十条 (Article 390)

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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: 第三百九十条 (Article 390) — address `art-390`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-390
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-390
- 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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### 第三百九十条
<sup>art-390 · https://japanlaw.org/ja/companies-act/art-390 · https://japanlaw.org/l/417AC0000000086/art-390</sup>

      **第一項**  監査役会は、すべての監査役で組織する。
      <sup>art-390/par-1 · https://japanlaw.org/ja/companies-act/art-390/par-1 · https://japanlaw.org/l/417AC0000000086/art-390/par-1</sup>
      Board of company auditors is composed of all company auditors.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  監査役会は、次に掲げる職務を行う。ただし、第三号の決定は、監査役の権限の行使を妨げることはできない。
      <sup>art-390/par-2 · https://japanlaw.org/ja/companies-act/art-390/par-2 · https://japanlaw.org/l/417AC0000000086/art-390/par-2</sup>
      Board of company auditors performs the following duties; provided, however, that the decision in item (iii) may not preclude company auditors from exercising their authority:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  監査報告の作成
        <sup>art-390/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-390/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-390/par-2/item-1</sup>
        preparing audit reports;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  常勤の監査役の選定及び解職
        <sup>art-390/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-390/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-390/par-2/item-2</sup>
        appointing and removing full-time company auditors; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  監査の方針、監査役会設置会社の業務及び財産の状況の調査の方法その他の監査役の職務の執行に関する事項の決定
        <sup>art-390/par-2/item-3 · https://japanlaw.org/ja/companies-act/art-390/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-390/par-2/item-3</sup>
        deciding audit policy, methods for investigating the status of the operations and financial status of a company with board of company auditors and other matters regarding the execution of the duties of company auditors.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  監査役会は、監査役の中から常勤の監査役を選定しなければならない。
      <sup>art-390/par-3 · https://japanlaw.org/ja/companies-act/art-390/par-3 · https://japanlaw.org/l/417AC0000000086/art-390/par-3</sup>
      Board of company auditors must appoint full-time company auditors from among the company auditors.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第四項**  監査役は、監査役会の求めがあるときは、いつでもその職務の執行の状況を監査役会に報告しなければならない。
      <sup>art-390/par-4 · https://japanlaw.org/ja/companies-act/art-390/par-4 · https://japanlaw.org/l/417AC0000000086/art-390/par-4</sup>
      If a board of company auditors requests, company auditors must report the status of the execution of their duties to the board of company auditors at any time.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-390/par-2: 第三号 → 会社法 第三百九十条第二項第三号 (Article 390, paragraph (2), item (iii)), art-390/par-2/item-3 — https://japanlaw.org/ja/companies-act/art-390/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-390/par-2/item-3

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 会社法 第三百九十条第二項 — https://japanlaw.org/ja/companies-act/art-390/par-2 · https://japanlaw.org/l/417AC0000000086/art-390/par-2
- 会社法 第九百七十六条第一項第二十四号（過料に処すべき行為） — https://japanlaw.org/ja/companies-act/art-976/par-1/item-24 · https://japanlaw.org/l/417AC0000000086/art-976/par-1/item-24

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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