# 会社法 / Companies Act — 第三百九十九条の十二 (Article 399-12)

This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-399-12. 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: 第三百九十九条の十二 (Article 399-12)（監査等委員会への報告の省略） — address `art-399-12`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-399-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-399-12
- 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.

---

### 第三百九十九条の十二（監査等委員会への報告の省略） — (Omission of Report to Audit and Supervisory Committee)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-399-12 · https://japanlaw.org/ja/companies-act/art-399-12 · https://japanlaw.org/l/417AC0000000086/art-399-12</sup>

      **第一項**  取締役、会計参与又は会計監査人が監査等委員の全員に対して監査等委員会に報告すべき事項を通知したときは、当該事項を監査等委員会へ報告することを要しない。
      <sup>art-399-12/par-1 · https://japanlaw.org/ja/companies-act/art-399-12/par-1 · https://japanlaw.org/l/417AC0000000086/art-399-12/par-1</sup>
      If the directors, accounting advisors, financial auditors have notified all audit and supervisory committee members of matters that are to be reported to the audit and supervisory committee meeting, it is unnecessary to report relevant matters to the audit and supervisory committee meeting.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## 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