# 会社法 / Companies Act — 第三百九十六条 (Article 396) - 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: 第三百九十六条 (Article 396)（会計監査人の権限等） — address `art-396` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-396 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-396 - 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. --- ### 第三百九十六条（会計監査人の権限等） — (Authority of Financial Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-396 · https://japanlaw.org/ja/companies-act/art-396 · https://japanlaw.org/l/417AC0000000086/art-396 **第一項** 会計監査人は、次章の定めるところにより、株式会社の計算書類及びその附属明細書、臨時計算書類並びに連結計算書類を監査する。この場合において、会計監査人は、法務省令で定めるところにより、会計監査報告を作成しなければならない。 art-396/par-1 · https://japanlaw.org/ja/companies-act/art-396/par-1 · https://japanlaw.org/l/417AC0000000086/art-396/par-1 Financial auditors audit the financial statements and the annexed detailed statements thereof, the provisional financial statements as well as the consolidated financial statements of a stock company pursuant to the provisions of the following Chapter. In these cases, financial auditors must prepare financial audit reports pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計監査人は、いつでも、次に掲げるものの閲覧及び謄写をし、又は取締役及び会計参与並びに支配人その他の使用人に対し、会計に関する報告を求めることができる。 art-396/par-2 · https://japanlaw.org/ja/companies-act/art-396/par-2 · https://japanlaw.org/l/417AC0000000086/art-396/par-2 Financial auditors may at any time inspect and copy the following things or request reports on accounting from directors and accounting advisors as well as managers or other employees: Ministry of Justice translation — Japanese Law Translation Database System **一** 会計帳簿又はこれに関する資料が書面をもって作成されているときは、当該書面 art-396/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-396/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-396/par-2/item-1 if account books or materials relating thereto are prepared in writing, relevant documents; and Ministry of Justice translation — Japanese Law Translation Database System **二** 会計帳簿又はこれに関する資料が電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を法務省令で定める方法により表示したもの art-396/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-396/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-396/par-2/item-2 if an account book or material relating thereto has been prepared as an electronic or magnetic record, anything that is used in the manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 会計監査人は、その職務を行うため必要があるときは、会計監査人設置会社の子会社に対して会計に関する報告を求め、又は会計監査人設置会社若しくはその子会社の業務及び財産の状況の調査をすることができる。 art-396/par-3 · https://japanlaw.org/ja/companies-act/art-396/par-3 · https://japanlaw.org/l/417AC0000000086/art-396/par-3 Financial auditors may, if it is necessary for the purpose of performing duties of the financial auditors, request reports on accounting from a subsidiary company of the company with financial auditor, or investigate the status of the operations and financial status of the company with financial auditor or of its subsidiary company. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項の子会社は、正当な理由があるときは、同項の報告又は調査を拒むことができる。 art-396/par-4 · https://japanlaw.org/ja/companies-act/art-396/par-4 · https://japanlaw.org/l/417AC0000000086/art-396/par-4 The subsidiary company under the preceding paragraph may refuse the report or investigation under that paragraph if there are justifiable grounds. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 会計監査人は、その職務を行うに当たっては、次のいずれかに該当する者を使用してはならない。 art-396/par-5 · https://japanlaw.org/ja/companies-act/art-396/par-5 · https://japanlaw.org/l/417AC0000000086/art-396/par-5 Financial auditors may not employ a person set forth in any of the following items in performing their duties: Ministry of Justice translation — Japanese Law Translation Database System **一** 第三百三十七条第三項第一号又は第二号に掲げる者 art-396/par-5/item-1 · https://japanlaw.org/ja/companies-act/art-396/par-5/item-1 · https://japanlaw.org/l/417AC0000000086/art-396/par-5/item-1 a person set forth in Article 337, paragraph (3), item (i) or item (ii); Ministry of Justice translation — Japanese Law Translation Database System **二** 会計監査人設置会社又はその子会社の取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人である者 art-396/par-5/item-2 · https://japanlaw.org/ja/companies-act/art-396/par-5/item-2 · https://japanlaw.org/l/417AC0000000086/art-396/par-5/item-2 a person who is a director, accounting advisor, company auditor, executive officer or employee, including a manager, of a company with financial auditor or of its subsidiary company; or Ministry of Justice translation — Japanese Law Translation Database System **三** 会計監査人設置会社又はその子会社から公認会計士又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 art-396/par-5/item-3 · https://japanlaw.org/ja/companies-act/art-396/par-5/item-3 · https://japanlaw.org/l/417AC0000000086/art-396/par-5/item-3 a person who is in continuous receipt of remuneration from a company with financial auditor or its subsidiary company for operations other than the operations of the certified public accountant or audit corporation. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 指名委員会等設置会社における第二項の規定の適用については、同項中「取締役」とあるのは、「執行役、取締役」とする。 art-396/par-6 · https://japanlaw.org/ja/companies-act/art-396/par-6 · https://japanlaw.org/l/417AC0000000086/art-396/par-6 For the purpose of the application of the provisions of paragraph (2) to a company with nominating committee, etc., the term "directors" in that paragraph is deemed to be replaced with "executive officers, directors". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-396/par-4: 前項 → 会社法 第三百九十六条第三項 (Article 396, paragraph (3)), art-396/par-3 — https://japanlaw.org/ja/companies-act/art-396/par-3 · https://japanlaw.org/l/417AC0000000086/art-396/par-3 - art-396/par-5/item-1: 第三百三十七条第三項第一号 → 会社法 第三百三十七条第三項第一号 (Article 337, paragraph (3), item (i)), 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 - art-396/par-5/item-1: 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-396/par-6: 第二項 → 会社法 第三百九十六条第二項 (Article 396, paragraph (2)), art-396/par-2 — https://japanlaw.org/ja/companies-act/art-396/par-2 · https://japanlaw.org/l/417AC0000000086/art-396/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 会社法 第三百七十四条第一項（会計参与の権限） — https://japanlaw.org/ja/companies-act/art-374/par-1 · https://japanlaw.org/l/417AC0000000086/art-374/par-1 - 会社法 第三百九十六条第四項（会計監査人の権限等） — https://japanlaw.org/ja/companies-act/art-396/par-4 · https://japanlaw.org/l/417AC0000000086/art-396/par-4 - 会社法 第三百九十六条第六項（会計監査人の権限等） — https://japanlaw.org/ja/companies-act/art-396/par-6 · https://japanlaw.org/l/417AC0000000086/art-396/par-6 - 会社法 第三百九十八条第一項（定時株主総会における会計監査人の意見の陳述） — https://japanlaw.org/ja/companies-act/art-398/par-1 · https://japanlaw.org/l/417AC0000000086/art-398/par-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