# 会社法 / Companies Act — 第三百九十九条 (Article 399) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-399. 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: 第三百九十九条 (Article 399)（会計監査人の報酬等の決定に関する監査役の関与） — address `art-399` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-399 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-399 - 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. --- ### 第三百九十九条（会計監査人の報酬等の決定に関する監査役の関与） — (Involvement of Company Auditors in Decision on Remunerations for Financial Auditors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-399 · https://japanlaw.org/ja/companies-act/art-399 · https://japanlaw.org/l/417AC0000000086/art-399 **第一項** 取締役は、会計監査人又は一時会計監査人の職務を行うべき者の報酬等を定める場合には、監査役（監査役が二人以上ある場合にあっては、その過半数）の同意を得なければならない。 art-399/par-1 · https://japanlaw.org/ja/companies-act/art-399/par-1 · https://japanlaw.org/l/417AC0000000086/art-399/par-1 Directors must obtain the consent of the company auditor (if there are two or more company auditors, the majority of the company auditors) if the directors fix the remunerations for financial auditors or persons who are to temporarily perform the duties of financial auditors. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 監査役会設置会社における前項の規定の適用については、同項中「監査役（監査役が二人以上ある場合にあっては、その過半数）」とあるのは、「監査役会」とする。 art-399/par-2 · https://japanlaw.org/ja/companies-act/art-399/par-2 · https://japanlaw.org/l/417AC0000000086/art-399/par-2 For the purpose of the application of the preceding paragraph to a company with board of company auditors, the phrase "company auditor (if there are two or more company auditors, the majority of the company auditors)" in that paragraph is deemed to be replaced with "board of company auditors". Ministry of Justice translation — Japanese Law Translation Database System **第三項** 監査等委員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（監査役が二人以上ある場合にあっては、その過半数）」とあるのは、「監査等委員会」とする。 art-399/par-3 · https://japanlaw.org/ja/companies-act/art-399/par-3 · https://japanlaw.org/l/417AC0000000086/art-399/par-3 For the purpose of the application of the provisions of paragraphs (1) to a company with audit and supervisory committee, the phrase "company auditor (if there are two or more company auditors, the majority of the company auditors)" in the same paragraph is deemed to be replaced with "audit and supervisory committee". Ministry of Justice translation — Japanese Law Translation Database System **第四項** 指名委員会等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（監査役が二人以上ある場合にあっては、その過半数）」とあるのは、「監査委員会」とする。 art-399/par-4 · https://japanlaw.org/ja/companies-act/art-399/par-4 · https://japanlaw.org/l/417AC0000000086/art-399/par-4 For the purpose of the application of the provisions of paragraph (1) to a company with nominating committee, etc., the phrase "company auditor (if there are two or more company auditors, the majority of the company auditors)" in that paragraph is deemed to be replaced with "audit committee". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-399/par-2: 前項 → 会社法 第三百九十九条第一項 (Article 399, paragraph (1)), art-399/par-1 — https://japanlaw.org/ja/companies-act/art-399/par-1 · https://japanlaw.org/l/417AC0000000086/art-399/par-1 - art-399/par-3: 第一項 → 会社法 第三百九十九条第一項 (Article 399, paragraph (1)), art-399/par-1 — https://japanlaw.org/ja/companies-act/art-399/par-1 · https://japanlaw.org/l/417AC0000000086/art-399/par-1 - art-399/par-4: 第一項 → 会社法 第三百九十九条第一項 (Article 399, paragraph (1)), art-399/par-1 — https://japanlaw.org/ja/companies-act/art-399/par-1 · https://japanlaw.org/l/417AC0000000086/art-399/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 会社法 第三百九十九条第二項（会計監査人の報酬等の決定に関する監査役の関与） — https://japanlaw.org/ja/companies-act/art-399/par-2 · https://japanlaw.org/l/417AC0000000086/art-399/par-2 - 会社法 第三百九十九条第三項（会計監査人の報酬等の決定に関する監査役の関与） — https://japanlaw.org/ja/companies-act/art-399/par-3 · https://japanlaw.org/l/417AC0000000086/art-399/par-3 - 会社法 第三百九十九条第四項（会計監査人の報酬等の決定に関する監査役の関与） — https://japanlaw.org/ja/companies-act/art-399/par-4 · https://japanlaw.org/l/417AC0000000086/art-399/par-4 --- ## 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