# 会社法 / Companies Act — 第三百九十九条の二 (Article 399-2)

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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: 第三百九十九条の二 (Article 399-2)（監査等委員会の権限等） — address `art-399-2`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-399-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-399-2
- 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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### 第三百九十九条の二（監査等委員会の権限等） — (Authorities of Audit and Supervisory Committee)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-399-2 · https://japanlaw.org/ja/companies-act/art-399-2 · https://japanlaw.org/l/417AC0000000086/art-399-2</sup>

      **第一項**  監査等委員会は、全ての監査等委員で組織する。
      <sup>art-399-2/par-1 · https://japanlaw.org/ja/companies-act/art-399-2/par-1 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-1</sup>
      The audit and supervisory committee is organized by all audit and supervisory committee members.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  監査等委員は、取締役でなければならない。
      <sup>art-399-2/par-2 · https://japanlaw.org/ja/companies-act/art-399-2/par-2 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-2</sup>
      Audit and supervisory committee members must be directors.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  監査等委員会は、次に掲げる職務を行う。
      <sup>art-399-2/par-3 · https://japanlaw.org/ja/companies-act/art-399-2/par-3 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-3</sup>
      The audit and supervisory committee performs the following duties:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  取締役（会計参与設置会社にあっては、取締役及び会計参与）の職務の執行の監査及び監査報告の作成
        <sup>art-399-2/par-3/item-1 · https://japanlaw.org/ja/companies-act/art-399-2/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-3/item-1</sup>
        audit of execution of duties of directors (in cases of a company with accounting advisor, directors and accounting advisors) and preparation of audit report;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  株主総会に提出する会計監査人の選任及び解任並びに会計監査人を再任しないことに関する議案の内容の決定
        <sup>art-399-2/par-3/item-2 · https://japanlaw.org/ja/companies-act/art-399-2/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-3/item-2</sup>
        determination of the content of proposals regarding the election and dismissal of a financial auditor and the refusal to reelect a financial auditor to be submitted to a shareholders meeting; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  第三百四十二条の二第四項及び第三百六十一条第六項に規定する監査等委員会の意見の決定
        <sup>art-399-2/par-3/item-3 · https://japanlaw.org/ja/companies-act/art-399-2/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-3/item-3</sup>
        determination of opinions of the audit and supervisory committee prescribed in Article 342-2, paragraph (4) and Article 361, paragraph (6).
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第四項**  監査等委員がその職務の執行（監査等委員会の職務の執行に関するものに限る。以下この項において同じ。）について監査等委員会設置会社に対して次に掲げる請求をしたときは、当該監査等委員会設置会社は、当該請求に係る費用又は債務が当該監査等委員の職務の執行に必要でないことを証明した場合を除き、これを拒むことができない。
      <sup>art-399-2/par-4 · https://japanlaw.org/ja/companies-act/art-399-2/par-4 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-4</sup>
      If audit and supervisory committee members make the following requests to a company with audit and supervisory committee with respect to the execution of their duties (limited to those related to the execution of duties of audit and supervisory committee; hereinafter the same applies in this paragraph), the company with audit and supervisory committee may not refuse the request except if it proves that the expense or debt relating to the request is not necessary for the execution of the duties of the audit and supervisory committee members:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  費用の前払の請求
        <sup>art-399-2/par-4/item-1 · https://japanlaw.org/ja/companies-act/art-399-2/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-4/item-1</sup>
        requests for advancement of the expenses;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  支出をした費用及び支出の日以後におけるその利息の償還の請求
        <sup>art-399-2/par-4/item-2 · https://japanlaw.org/ja/companies-act/art-399-2/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-4/item-2</sup>
        request for the indemnification of the expenses paid and interests thereon from and including the day of payment; or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  負担した債務の債権者に対する弁済（当該債務が弁済期にない場合にあっては、相当の担保の提供）の請求
        <sup>art-399-2/par-4/item-3 · https://japanlaw.org/ja/companies-act/art-399-2/par-4/item-3 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-4/item-3</sup>
        requests for payment (or, if relevant debt is not yet due, the provision of reasonable security) to the creditor of a debt incurred.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-399-2/par-3/item-3: 第三百四十二条の二第四項 → 会社法 第三百四十二条の二第四項 (Article 342-2, paragraph (4)), art-342-2/par-4 — https://japanlaw.org/ja/companies-act/art-342-2/par-4 · https://japanlaw.org/l/417AC0000000086/art-342-2/par-4
- art-399-2/par-3/item-3: 第三百六十一条第六項 → 会社法 第三百六十一条第六項 (Article 361, paragraph (6)), art-361/par-6 — https://japanlaw.org/ja/companies-act/art-361/par-6 · https://japanlaw.org/l/417AC0000000086/art-361/par-6
- art-399-2/par-4: この項 → 会社法 第三百九十九条の二第四項 (Article 399-2, paragraph (4)), art-399-2/par-4 — https://japanlaw.org/ja/companies-act/art-399-2/par-4 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-4

## Cited by

1 provision cites this one. No official source publishes this direction.

- 会社法 第三百九十九条の二第四項（監査等委員会の権限等） — https://japanlaw.org/ja/companies-act/art-399-2/par-4 · https://japanlaw.org/l/417AC0000000086/art-399-2/par-4

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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