# 会社法 / Companies Act — 第三百九十七条 (Article 397) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-397. 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: 第三百九十七条 (Article 397)（監査役に対する報告） — address `art-397` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-397 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-397 - 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. --- ### 第三百九十七条（監査役に対する報告） — (Report to Company Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-397 · https://japanlaw.org/ja/companies-act/art-397 · https://japanlaw.org/l/417AC0000000086/art-397 **第一項** 会計監査人は、その職務を行うに際して取締役の職務の執行に関し不正の行為又は法令若しくは定款に違反する重大な事実があることを発見したときは、遅滞なく、これを監査役に報告しなければならない。 art-397/par-1 · https://japanlaw.org/ja/companies-act/art-397/par-1 · https://japanlaw.org/l/417AC0000000086/art-397/par-1 If financial auditors detect, during the performance of their duties, misconduct or material facts in violation of laws and regulations or the articles of incorporation in connection with the execution of the duties of the directors, they must report the same to the company auditors without delay. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 監査役は、その職務を行うため必要があるときは、会計監査人に対し、その監査に関する報告を求めることができる。 art-397/par-2 · https://japanlaw.org/ja/companies-act/art-397/par-2 · https://japanlaw.org/l/417AC0000000086/art-397/par-2 If it is necessary for the purpose of performing their duties, company auditors may request reports on the financial auditors' audits from the financial auditors. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 監査役会設置会社における第一項の規定の適用については、同項中「監査役」とあるのは、「監査役会」とする。 art-397/par-3 · https://japanlaw.org/ja/companies-act/art-397/par-3 · https://japanlaw.org/l/417AC0000000086/art-397/par-3 For the purpose of the application of the provisions of paragraph (1) to a company with board of company auditors, the term "company auditors" in that paragraph is deemed to be replaced with "board of company auditors". Ministry of Justice translation — Japanese Law Translation Database System **第四項** 監査等委員会設置会社における第一項及び第二項の規定の適用については、第一項中「監査役」とあるのは「監査等委員会」と、第二項中「監査役」とあるのは「監査等委員会が選定した監査等委員」とする。 art-397/par-4 · https://japanlaw.org/ja/companies-act/art-397/par-4 · https://japanlaw.org/l/417AC0000000086/art-397/par-4 For the purpose of application of the provisions of paragraphs (1) and (2) to a company with audit and supervisory committee, the term "company auditor" in paragraph (1) is deemed to be replaced with "audit and supervisory committee" and the term "company auditor" in paragraph (2) is deemed to be replaced with "audit and supervisory committee member appointed by the audit and supervisory committee". Ministry of Justice translation — Japanese Law Translation Database System **第五項** 指名委員会等設置会社における第一項及び第二項の規定の適用については、第一項中「取締役」とあるのは「執行役又は取締役」と、「監査役」とあるのは「監査委員会」と、第二項中「監査役」とあるのは「監査委員会が選定した監査委員会の委員」とする。 art-397/par-5 · https://japanlaw.org/ja/companies-act/art-397/par-5 · https://japanlaw.org/l/417AC0000000086/art-397/par-5 For the purpose of the application of the provisions of paragraph (1) and paragraph (2) to a company with nominating committee, etc., the term "directors" in paragraph (1) is deemed to be replaced with "executive officers or directors", the term "company auditors" in the same paragraph is deemed to be replaced with "audit committee", and the term "company auditors" in paragraph (2) is deemed to be replaced with "committee members of the audit committee who are appointed by the audit committee". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-397/par-3: 第一項 → 会社法 第三百九十七条第一項 (Article 397, paragraph (1)), art-397/par-1 — https://japanlaw.org/ja/companies-act/art-397/par-1 · https://japanlaw.org/l/417AC0000000086/art-397/par-1 - art-397/par-4: 第一項 → 会社法 第三百九十七条第一項 (Article 397, paragraph (1)), art-397/par-1 — https://japanlaw.org/ja/companies-act/art-397/par-1 · https://japanlaw.org/l/417AC0000000086/art-397/par-1 - art-397/par-4: 第二項 → 会社法 第三百九十七条第二項 (Article 397, paragraph (2)), art-397/par-2 — https://japanlaw.org/ja/companies-act/art-397/par-2 · https://japanlaw.org/l/417AC0000000086/art-397/par-2 - art-397/par-5: 第一項 → 会社法 第三百九十七条第一項 (Article 397, paragraph (1)), art-397/par-1 — https://japanlaw.org/ja/companies-act/art-397/par-1 · https://japanlaw.org/l/417AC0000000086/art-397/par-1 - art-397/par-5: 第二項 → 会社法 第三百九十七条第二項 (Article 397, paragraph (2)), art-397/par-2 — https://japanlaw.org/ja/companies-act/art-397/par-2 · https://japanlaw.org/l/417AC0000000086/art-397/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 会社法 第三百九十七条第三項（監査役に対する報告） — https://japanlaw.org/ja/companies-act/art-397/par-3 · https://japanlaw.org/l/417AC0000000086/art-397/par-3 - 会社法 第三百九十七条第四項（監査役に対する報告） — https://japanlaw.org/ja/companies-act/art-397/par-4 · https://japanlaw.org/l/417AC0000000086/art-397/par-4 - 会社法 第三百九十七条第五項（監査役に対する報告） — https://japanlaw.org/ja/companies-act/art-397/par-5 · https://japanlaw.org/l/417AC0000000086/art-397/par-5 --- ## 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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17